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Loose  Leaf  Books  and  Systems 

For  General   Business. 


I 


F.    W.     RISQUE. 


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1907. 

Press  of  R.  P.  Studley  &  Co. 

St.  Louis,  Mo 


Copyright  1907 

BY 

F.  W.  RISQUE. 


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Loose  Leaf  Books  and  Systems, 
contents. 


Chapter  I. 
Mechanisms Page  11 

General  Description  of  books  and  devices. 

Chapter  II. 

Ledgers  —Sizes  Recommended . Page  21 

Indexing. 

Easy  change  from  bound  books  to  Loose  Leaf. 

Petty  Accounts. 

Paging  Sheets. 

Closed  and  Inactive  Accounts  transferred. 

Indexing  Transferred  Accounts. 

Convenience  of  having  several  volumes  of  Ledger. 

Slow  and  Past  Due  Accounts  easily  watched. 

Trial  Balance. 

Chapter  III. 

Orders  Page  33 

Course  of  Order  from  receipt  until  shipped. 
Registering  Orders  by  Number. 

Order  Record: 

Detection  of  Lost  Orders  mailed  by  salesmen. 

Advantages  of  Numbering  Orders. 

Back  Ordering. 

Amount  of  Unfilled  Orders  on  hand. 

Chapter  IV. 

Sales - Page  40 

Description  of  Sales  Journal. 
xVdvantage  of  same. 

380308 


4  Loose  Leaf  Books  and  Systems. 

Chapter  V. 

Profit  on  Sales Page  42 

Record  of  Salesmen's  Profits. 
Record  of  Department  Profits. 

Chapter  VI. 

Cash  Book ,. - Page  45 

Advantages  of  Loose  Leaf  Cash  Book. 

Cashier  can  enter  his   Items  without    interfering   with    book- 
keeper's posting. 

Chapter  VIL 

Check  Register — Page  47 

Avoids  carrying  forward  Footings  on  Stubs. 
Shows  details  of  100  checks  to  Folio  Page. 
Reconcilement  of  Bank  Account. 
Balance  shown  Daily. 
Min'mizing  errors  of  Bank  Account. 

Chapter  VIII. 

Merchandise  Stock  Books _ .....Pag^e  52 

Record  of  Stock  on  Hand. 

Record  of  Stock  Purchased  and  Sold. 

Proof  of  Loss  in  case  of  fire. 

Advantages  when  Buying  for  Future  Needs. 

Chapter  IX. 

Store   Room Pase  54 

Store  Keeper's  Books. 

Record  of  Goods  Bought  and  Issued. 

Record  of  Stock  on  Hand  at  any  time. 

Issuing  Requisitions. 

Check  on  Receipts. 


"O' 


Loose  Leaf  Books  and  Systems.  5 

Chapter  X. 

Returned  Goods  and  Allowance  to  Customers.... Page  57 

Total  amount  of  Loss  on  Returned  Goods. 

Total  amount  Returned  Goods,  Back  into  Stock. 

Detailed  Credits  to  Customers. 

Avoidance  of  numerous  postings  to  "Merchandise  Account." 

Chapter  XL 

Inbound  Invoice  Record _ ..Page  61 

Record  from  time  Bill  is  purchased  until  goods  are  received. 
Handling  of  Invoices  and  Documents. 

Chapter  XIL 

Paid  Invoices:      (of  purchases) Page  64 

How  Filed  for  Quick  Reference. 

Each  Seller's  Invoices  arranged  together,  by  date. 

Expansive  System  for  Future. 

Chapter  XIII. 

Price  and  Cost  Books -- Page  69 

Avoiding  errors  when  Prices  Change. 
All  Price  Books  agree  with  Manager's  Book. 
No  necessity  of  salesmen  copying  prices. 
Always  up  to  date  and  properly  classified. 

Chapter  XIV. 

Pay  Rolls  and   Time   Books. - Page  72 

Time  saved  making  rolls  and  checking  extensions. 

Two  or  more  clerks  work  on  Roll  at  the  same  time,  thereby 

facilitating  the  work. 
Sheets  of  Roll  may  be  used  by  several  clerks  at  the  same  time 

in  drawing  pay  checks  or  putting  pay  in  envelopes. 


0  Loose  Leaf  Books  and  Systems. 

Chapter  XV. 

Lists  of  Customers  By  Towns Page  75 

Convenience  of  having  customers  arranged  alphabetically  by 

towns. 
List  fresh  and  up  to  date. 

Customers  arranged  by  territory,  class  or  size. 
An  ideal  mailing  list. 

Chapter  XVI. 

Salesmen's  Daily  Reports - ..-Page  77 

Record  of  daily  calls  and  memo,  of  results. 

If  customers  not  sold,  why  not.? 

Advantages  of  full  and  fresh  reports  from  each  point. 

Information  as  to  character  of  competition,  and  from  whom. 

Memo,  of  customers  complaints,  if  any. 

Insurance  solicitor's  daily  reports. 

Daily  reports  for  any  class  of  salesmen  or  solicitors. 

Weekly  Expense  accounts. 

Chapter  XVII. 
Follow  Up  System ..Page  85 

Memo,  of  customers  first  inquiry  and  efforts  until  sale  is  made. 

Record  of  when  and  what  form  letters  and  advertising  sent. 

Chapter  XVIII. 
Collection   Tickler .. ...Page  90 

Arranging  slow  accounts  for  ready  attention  or  action. 
Record  of  statements  or  duns  sent  and  drafts  drawn  on  cus- 
tomers. 

Chapter  XIX. 

Reports  From  Branches. Page  92 

Of  Local  Agents  to  Parent  House  or  General  Office. 


Loose  Leaf  Books  and  Systems.  7 

Chapter  XX. 

Vouchers  and  Voucher  Record Page  93 

How  entered,  classified  and  posted. 

Chapter  XXI. 
Continuous  or  Perpetual  Inventory Pase  97 


Books  and  methods  of  keeping  same. 

Chapter  XXII. 

Correspondence.. _.. Page  103 

Carbon  versus  letter  press  copies. 

Classifying  correspondence  and  sub-dividing  same  for  quick 
reference. 

Chapter  XXIII. 

Catalogue  Covers Page  105 

Advantages  and  economv  of  same. 

Additions  to  previous  catalogues  in  description  or  illustrations 

easily  made  and  at  little  expense. 
Obsolete  matter  easilv  removed. 

Chapter  XXIV. 

Real  Estate Page  110 

Rent  or  sale  list. 

Detailed  description  of  property. 

Abstract  of  Loan,  with  Description  of  property,  title  papers,  etc. 

Chapter  XXV. 

Attorneys - ...Page  11:2 

Attorneys'  Docket. 

Attorneys'  Collection  Register. 


8  Loose  Leaf  Books  and  Systems. 

Chapter  XXVL 

Bank  Books. Page  115 

Daily  Statements. 

Certificate  Deposit  Register. 

Draft  Register. 

Cashier's -Check  Register, 

Collection  Register.  ' 

Ledgers. 

Signature  book-form  index. 

Chapter  XXVII. 

Condensed  Business  Record .....Page  120 

Comparative  Total  Sales  by  month  and  year. 
Total  Sales  and  Expense  of  each  salesman  by  month  or  year. 
Comparative  Sales  by  department  or  territory. 
Comparative  Balance  Sheets  by  months  or  years. 
Expenses  by  month. 
Fire  Insurance  Register. 
Manufacturers  Accident  Insurance  Record. 
Stock  Certificate  Register. 

Details  and  summary  by  month  and  year  -for  a  progressive 
proprietor. 

Chapter  XXVIII. 

Retail  Store   Books.... Page  124 

Bills  always  written  up  to  date. 
Economy  in  time  and  labor. 
Simple  yet  comprehensive  system. 
Bill  and  Charge  for  retail  store. 

Chapter  XXIX 
Physicians  Accounts Page  129 

Daily  calling  list. 

Pocket  Ledger,  etc. 


Loose  Leaf  Books  and  Systems.  9 

Chapter  XXX. 

Surveyors,  Civil  and  Mining  Engineers ..Page  133 

Field  notes  classified  for  future  reference. 
Map  and  plat  files  which  avoid  rolling  or  folding  and  preserve 
contents  free  from  dust. 

Chapter  XXXI. 

Electric  Light,  Power  and  Gas  Companies Page  136 

Meter  records  and  convenient  i:eadings. 
Inspectors'  meter  reading. 
Daily  reports. 
Ledger  form. 

Chapter  XXXII. 
Manufacturers   Cost  Book Page  138 

Chapter  XXXIII. 
Rail  Road  Books  Page  139 

Chapter  XXXIV. 
Tax  Collectors  Books  and  Records Page  140 

Chapter  XXXV. 

Court  Reporters..... Page  142 

Arranging  for  future  reference. 

Chapter  XXXVI. 

Writers  and  Compilers ....Page  143 

Memos,  and  notes. 

Classification  of  matter. 

Arranging  clippings,  drawings  or  specimens. 

Instructors  and  professors  notes  for  lectures. 


10  Loose  Leaf  Books  and  Systems. 

Chapter  XXXVIL 

Daily  Reports  From  Accounting  Department Page  146 

Daily  report  of  cash  on  hand  and  how  accounted  for. 
Vouchers  unpaid. 
Bills  payable  unpaid. 
Customers  balances  unpaid. 
Daily  sales. 

Comparison  of  each  balance  with  same  of  corresponding  date 
last  month,  etc. 

Cuts  of  Books  and  Devices.... _._ .Page  149 

Index. 

Full  Size  Plates  of  Forms  or  Inserts. 


Loose  Leaf  Books  and  Systems.  11 

Chapteh  L 
INTRODUCTION. 


The  improvement  in  mechanism,  arrangement  and  convenience 
of  loose  leaf  books  and  appliances  has  developed  nntil  it  has  met  the 
most  exacting  requirements  of  the  modern  manager.  The  business 
public  is  investigating  the  merits  of  Loose  Leaf  as  applied  to  account- 
ing and  the  inquiries  and  articles  appearing  in  the  technical  periodi- 
cals indicate  such  an  interest  in  the  subject,  that  it  was  thought  a 
brief  outline  of  the  uses  and  application  of  loose  leaf  books  might  be 
of  value.  A  progressive  manufacturer  is  always  in  search  of  tools  and 
machinery  of  greater  efficiency  than  those  he  may  have  in  use  and 
does  not  hesitate  to  discard  any  machine  whicli  he  can  replace  by 
one  of  5  to  10  per  cent,  greater  in  results. 

The  office  is  too  frequently  neglected  in  equipment,  and  as  one 
who  appreciates  the  wonderful  improvements  in  the  tools  of  the  office 
I  have  penned  the  following  pages. 

This  is  not  a  treatise  on  accounting,  but  simply  how  to  use,  to  the 
best  advantage,  modern  appliances. 

While  part  of  the  matter  may  savor  of  a  work  on  bookkeeping, 
it  was  deemed  necessary  to  go  partly  into  details  to  clearly  demonstrate 
the  complete  application. 

Though  you  may  need  no  such  particulars,  there  niay  be  some 
who  otherwise  might  not  reap  the  full  benefits. 

So  little  has  been  printed,  except  in  the  perodicals  or  occasional 
advertisement  of  some  manufacturer,  that  the  field  in  loose  leaf 
literature  is  almost  virgin. 

There  is  no  mystery  about  the  new  order  of  things,  simply  an 
intelligent  use  of  the  particular  implements  described. 

Any  progressive  stationer  should  be  able  to  supply  your  wants 
when  made  clear  to  him. 


12 


Loose  Leaf  Books  and  Systems. 


SIZE  OF  SHEETS. 


In  describing  or  ordering  sheets  for  loose  leaf  books  always  give 
the  binding  margin,  or  the  edge  which  goes  on  the  posts  or  arches, 
first.  Tims  if  yon  order  a  sheet  11x14,  the  11  inch  edge  is  punched 
for  the  posts. 

The  opening  side  or  edge  is  the  measurement  from  right  to  left 
margin  of  sheet. 


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Ring  (D)  or  prong  (E)  binding  mechanism  needs  from  |  to  1 
inch  space  for  holes  and  clamping  margin. 

The  ledger  AB  and  post  binder  (FG)  covers  need  from  1  to  2^ 
inches  binding  margin. 

In  ordering  special  rulings  always  allow  for  binding  margin. 

In  describing  the  sheets  or  forms  the  dimensions  of  writing  space 
is  referred  to  in  this  volume  and  not  the  full  size  of  sheet  unless  so  noted. 


Loose  Leaf  Books  and  Systems. 


13 


MECHANISM. 


In  producing  simple  and  durable  mechanisms  for  loose  leaf 
books,  the  inventor  has  found  a  wide  and  fruitful  field.  There  are 
many  excellent  devices  now  in  use  and  to  the  inexperienced  and  non- 
technical, they  appear  very  similar,  yet  upon  examination  are 
found  to  be  built  on  entirely  different  principles.  Nearly  all  ledgers 
may  be  embraced  in  one  of  two  classes — either  the  Automatic  Move- 
ment, which  operates  by  spring  and  ratchet,  or  the  screw  and  lever 
ledger. 

In  operating  the  Automatic  (Fig.  B),  the  key  is  turned  to  the  left, 
which  releases  the  ratchet  when  the  spring  presses  the  back  out  or 
open,  thereby  releasing  its  grip  on  the  leaves,  one  or  more  of  which 
can  be  then  removed  or  new"  ones  inserted  as  desired.  To  close  or 
grip  the  leaves,  it  is  only  necessary  to  press  down  on  the  metal  back, 
tightly  closing  it,  when  the  ratchets  grip  the  rods  inside  the  back  and 
hold  the  parts  firmly. 

The  screw  and  lever  ledger  (Fig.  A)  opens  when  the  key  is  turned 
to  the  left  and  can  be  distended  to  its  limit.     By  turning  the  key  to 


Fig.  A-4. 


Fig   A-4. 


14 


I^oosE  Leaf  Books  and  Systems. 


the  right,  the  back  is  contracted  and  may  be  securely  locked  upon 
the  leaves,  and  in  this  mechanism  the  leaves  may  be  so  firmly  bound 
that  not  one  may  be  removed,  except  by  tearing  it  out  bodily. 

Flat  opening  covers  for  ledgers,  cash  books,  sales  books,  (Figs. 
D-3,  D-4),  are  of  stout  and  durable  binding.  Those  used  for  price 
and  cost  books,  pocket  memorandums  etc.  (D,  D-2),  are  much  more 


Fig.  D-2. 


Fig.  D-4. 


delicate  both  in  mechanism  and  binding. 

The  loose  sheet  order  holders  (H,  H-2,  H-3),  are  provided  with 
a  stout  s])ring,  holding  the  covers,  which  are  opened  by  bending  the 
covers  back  or  apart. 

The  ordinary  transfer  and  post  binders  (F-2,  3,  4),  are  used  to 
hold  order  blanks,  reports  or  other  papers  for  reference  and  have 
many  different  mechanisms  for  gripping  the  back  to  the  parts — 
either  springs,  lever  clutches,  thumb  screws  or  screw  locks,  but  are 
usually  of  such  simple  device  that  their  operation  is  self  evident. 
They  may  be  bound  in  plain  cloth,  canvas,  corduroy,  Russia  leather 
or  aluminum.  * 

There  are  several  Prong  Files  (E,  E-2,  3,  4,  5,  6,  7),  on  the  market. 
The  distinguishing  features  are  four  or  more  prongs,  two  or  more 
fixed  in  each  of  the  Covers  near  the  binding  edge,  upon  which  the 
perforated  or  punched  sheets  are  held.  The  Covers  open  at  the 
center  by  metal  or  cloth  hinges,  for  removing  or  inserting  leaves,  and 


Loose  Leaf  Books  and  Systems. 


15 


are  controlled  by  a  catch  at  the  bottom  and  in  some  instances  one 
also  at  the  top  of  the  back.  These  prong  files  may  be  either  wood 
or  metal  back,  and  of  any  desirable  binding.  They  are  made  for 
one,  two,  three  or  four  inch  capacity  of  leaves. 


ENT  APPLIED  FOR 


Fig.  A-4. 


16 


Loose  Leaf  Books  and  Systems. 


GENERAL  DESCRIPTION  OF  BOOKS  AND  DEVICES. 


The  development  of  the  loose  leaf  system  in  accounting  is  simply 
the  natural  evolution  of  the  mechanical  part  of  the  work,  a  shortening 
of  methods,  a  saving  of  time  and  labor,  consequent  upon  the  great 
improvement  in  the  tools  of  the  accountant. 

The  principles  of  higher  accounting  are  not  changed,  but  the 
means  of  arriving  at  results  are  vastly  improved.  At  first  the  con- 
servative office  man  saw  disaster  staring  him  in  the  face,  when  he 
imagined  that,  should  he  adopt  loose  leaf  books,  some  sheets  might 
inevitably  be  lost  or  mislaid.  Now  our  best  authorities  are  the 
warmest  advocates  of  the  new  order  of  things,  and  having  experienced 
no  missing  sheets,  see  no  reason  to  fear  that  result.  It  is  not  our 
purpose  to  exploit  all  the  different  systems  of  accounts,  nor  give  an 
exposition  of  the  hundreds  of  special  rulings,  each  adapted  to  the 
peculiar  business  or  ideas  of  the  original,  but  briefly  show  the  bearing 
and  adaptability  of  the  general  methods  now  employed. 

Adjustable  covers  are  now  used  to  hold  or  bind  sheets  of  any  size 
from  2x4  inches  and  j  inch  capacity  (Fig.  D),  to  18x36  inches  and 


Fig.  D.  Fig.  A. 

6  inch  capacity  (Fig.  A-C),  though  these  larger  covers  are,  from 
experience,  not  so  desirable  as  much  smaller  ones,  for  convenience 
in  handling. 


Loose  Leaf  Books  and  Systems. 


17 


The  progressive  office  man  of  to-day  endeavors  to  so  regulate  the 
size  of  his  volume,  that  the  weight  and  dimensions  may  not  be  too 
awkward  for  rapid  work.  Thus  a  sheet  of  great  width  and  length 
is  bound  in  as  few^  pages  as  may  answer  the  current  needs  and  later 
placed  in  a  post  binder  (Fig.  F  or  G),  for  permanent  filing. 


Fig.  F. 


Fig.  G. 


Covers  or  bindings  of  these  sheets  are  as  substantial  as  the  binding 
of  ordinary  blank  books,  and  as  handsome  as  the  best  bound  book 
made  to  order. 

They  vary  from  a  thin  or  flexible  leather  for  price  books  to  heavy 
rich  binding  for  ledgers,  cash  books,  etc. 

The  mechanism  is  substantial,  but  delicate  for  the  pocket  use,  and 
heavy  for  the  desk.  1 

The  requisites  for  a  satisfactory  loose  leaf  book  should  be  ease 
and  quickness  of  operation  to  insert  or  remove  the  sheets,  simplicity 
in  the  movement  of  the  mechanism,  flat  opening,  that  every  sheet 
may  be  written  on  or  ruled  from  edge  to  edge  of  rulings,  and  finally 
substantial  binding  to  stand  the  constant  or  daily  use  in  the  office. 

Any  class  of  accounts  or  information  which  should  be  classified 
by  date,  alphabet,  territory,  kind  or  sequence  should  be  kept  in  loose 
leaf  books. 

Conservative  estimates  place  the  saving  in  time  and  labor  of  a 
busy  clerk,  who  usually  has  a  full  day's  work  to  do,  at  from  "20  to  25 


18 


Loose  Leaf  Books  and  Systems. 


per  cent,  when  a  perfect  system  of  loose  leaf  books  is  used. 

There  is  no  bound  book  of  account  which  may  not  be  replaced 
by  a  loose  leaf  one,  and  many  progressive  office  men  predict  that 
witliin  ten  years  there  will  be  few,  if  any,  bound  books  in  business 
use.  From  the  samples  described  herein  the  inteligent  accountant 
should  be  able  to  see  just  how  his  present  system  may  be  improved 
by  using  loose  leaves  and  judge  of  the  time  and  labor  to  be  saved. 

Though  some  chapters  may  be  more  in  detail  than  seems  con- 
sistent with  the  others,  yet  the  apology  should  be  that  in  these  the 
change  is  either  radical  or  the  information  is  for  those  who  do  not 
profess  a  thorough  experience  in  accounting,  and  who  may  be  able 
to  derive  benefit  from  the  explanation  only  when  fully  set  forth. 

Books  used  for  merchandise,  manufacturing,  transportation  or 
banking  transactions  may  vary  in  form  of  heading,  ruling,  etc.,  but 
are  all  for  the  ultimate  purpose  of  preserving  facts,  figures  and 
results  for  ready  reference,  and  arranged  solely  to  furnish  information 
such  as  may  be  deemed  desirable. 

Books  ought  to  contain  every  essential  detail  which  should  be 
known,  and  many  references  and  notations  which  have  no  special 
bearing  or  use  should  be  eliminated. 


Fig.  C.  ■■'H  Fig.  H. 

Order  holders   (Fig.   H,  H-2,  H-3,  H-4,  H-5),   are  used  for  all 
loose  leaf  memoranda  or  sheets  in  temporary  use,  such  as  orders 


Loose  Leaf  Books  and  Systems. 


19 


sent  from  office  to  shipping  room  in  course  of  being  shipped,  or  to  be 
returned  to  the  office,  letters  or  papers  from  heads  of  one  department 
to  another,  etc.,  and  should  be  light,  substantial,  easily  operated,  and 
yet  hold  contents  securely. 


Fig.  G-2. 


Fig    G-4. 


Post  Binders  (Fig.  G-^,  G-S),  are  for  permanent  filing  of  orders, 
reports,  correspondence,  data,  etc.,  and  should  be  not  only  substan- 
tial, but  with  a  mechanism  that  allows  expeditous  removal  or 
insertion  of  sheets. 

Every  large  office  shoukl  have  a  serviceable  hand  punch  (J),  so 
adjustable  that  the  office  boy  could  punch  blank  sheets  in  emergency 
as  required. 


Fig.  J. 


Prong  Files  (Figs.  E,  E-2,  etc.),  have  grown  in  favor  and  are  used 


20 


Loose  Leaf  Books  and  Systems. 


for  more  different  classes  of  accounts  and  papers  than  almost  any 
loose  leaf  device. 

They  make  excellent  bindings  for  small  ledgers.  They  are  used 
for  ledgers,  cash  books,  journals,  day  books,  bills  of  lading  files, 
tariff  files,  time  rolls,  daily  and  monthly  reports,  correspondence- 
files,  bill  files,  invoice  files,  sample  files,   scrap  books,    photograph 


Fig.  E-3. 


■  If]    1 


^m 


and  stamp  albums,  branch  reports  and  in  fact  for  many  uses  which 
are  frequently  developed  only  by  the  user. 

They  are  durable,  very  easily  and  quickly  opened  and  closed,  and 
cheap.  The  prongs  do  not  hold  the  sheets,  they  simply  serve  for 
alignment  of  sheets.  The  two  sides  of  back  near  prongs,  or  jaws, 
really  hold  the  sheets,  hence  a  prong  file  should  always  have  its 
full  quota  of  sheets,  whether  blank,  used,  or  in  use. 


Loose  Leaf  Books  and  Systems. 
Chapter  IL 


21 


LEDGER. 


Any  form  of  ledger  ruling  may  be  used  (Fig.  A-6,  A-7,  etc.)     The 


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Fig.  A-7. 


next  question  is  size  and  capacity.  Many  accountants  have  a  prefer- 
ence for  a  medium-sized  page  of  writing  surface,  11x8^  inches  and 
for  a  volume  not  larger  than  500  sheets,  as  a  book  of  this  size  can  be 
so  easily  handled.  Should  the  business  require  it,  the  volumes  may 
be  increased  to  any  number.  This  is  done  in  all  large  business 
houses,  and  has  many  advantages.  One  volume  may  contain  all 
accounts  from  A  to  K,  and  one  from  L  to  Z;  or  one  from  A  to  E,  one 
from  F  to  K,  one  from  L  to  R,  and  one  from  S  to  Z.  Should  a  finer 
subdivision  be  desired,  it  could  easily  be  made;  or,  if  preferred,  the 
accounts  may  be  arranged  by  territory,  salesmen's  routes  or  in  any 
other  order.  Indexed  leaves  are  provided,  which  are  usually  sheets 
of  lieavy  paper,  each  with  separate  letter  tabbed  on  leather  or  linen 
(Fig.  A-8,  Page  25).     Should  the  bookkeeper  wish  to  change  from 


^l^l  Loose  Leaf  Books  and  Systems. 

the  old  style  ledgers  to  the  new,  the  change  may  be  made  all  at  one 
time  or  by  gradual  steps. 

In  chano-inir  graduallv,  he  need  not  transfer  all  accounts.  He 
should  close  the  representative  and  property  accounts,  and  transfer 
those  balances  each  to  a  page  in  his  loose  leaf  ledger.  The  customer's 
accounts  he  could  allow  to  remain  in  the  old  ledger,  posting  such 
credits,  as  they  arise,  which  are  applicable  to  the  accounts  as  they  stand 
in  the  old  ledger,  which  would  gradually  balance  those  accounts,  and 
all  new  charges,  or  initial  entries,  may  be  made  in  the  new^  ledger  . 

This  may  be  continued  for  such  time  as  is  deemed  best  and,  when 
desired,  the  old  customers'  accounts,  which  might  be  still  unsettled, 
should  be  ruled  up  and  balances  transferred  to  the  new  ledgers. 

The  same  method,  though,  of  course,  reversed  in  the  manner, 
may  be  pursued  with  the  purchase-ledger  accounts;  that  is,  charging 
amounts  as  paid  against  the  credit  balances  then  standing. 

Such  a  transfer  is  commended,  because  no  rush  of  work  and  no 
hurried  transfer  need  be  made. 

The  accounts  in  the  new  ledger  are  opened  in  the  order  as  they 
appear  on  the  books  of  original  entry.  If  Thomas  Jackson  is  the 
first,  he  is  given  a  page,  his  account  headed,  the  first  entry  made  and 
the  sheet  placed  just  before  the  index  page  "J."  Should  Wm.  O. 
Jackson  become  a  customer  his  sheet  is  placed  just  after  Thomas 
Jackson;  if  Wm.  A  Jackson  opens  an  account,  his  sheet  is  just  before 
Wm.  O.  Jackson. 

In  other  words  arrange  your  accounts  in  precisely  the  same  order 
as  they  would  appear  in  a  City  Directory.  The  accounts  are  con- 
tinued in  this  manner,  the  pages  inserted  in  proper  order  and,  when 
the  day's  work  is  done,  the  accounts  should  be  found  in  exact  alpha- 
betical order  similar  to  a  City  Directory  or  a  dictionary,  each  cus- 
tomer having  his  own  page. 

Should  there  be  many  petty  accounts,  or  cash  sale  accounts,  a 
page  may  be  set  aside,  one  for  each  letter  of  the  alphabet;  thus,   all 


Loose  Leaf  Books  and  Systems.  "23 

the  A's  on  one  page,  B's  on  the  next,  etc.,  tliougli  this  is  not 
advised  nnless  tliey  are  accounts  which  have  but  one  or  two  entries  and 
no  proha})iHty  of  further  deahngs. 

The  representative  and  property  accounts  may  be  phiced  in  a 
separate  ledger  when  warranted,  and  arranged  in  the  order  of  the 
balance  sheet,  subdivided  into  assets  and  liabilities,  the  classified 
accounts  following  in  sequence,  such  as  capital  stock,  bills  payable, 
private  accounts  payable,  sales,  etc.;  also  cash,  bills  receivable, 
merchandise,  freight,  insurance,  expense  accounts,  such  as  rent, 
taxes,  interest  and  exchange,  salary,  labor,  office  expense,  general 
expense,  etc.  These  may  be 'each  indexed  by  tabs  or  indexed  by 
class  in  logical  order. 


INDEXING. 


The  pages  of  each  separate  account  are  numbered,  commencing 
folio  "I"  (one),  and  each  succeeding  page  of  that  account  bears  tlie 
progressive  numbers  2,  3,  4,  etc.  Thus,  John  Smith,  of  Springfield, 
Ohio,  his  first  page  is  1,  his  second  page  2,  his  third  page  3,  etc. 
This  shows  at  a  glance  how  many  pages  have  been  used  for  his  ac- 
count, and  also  if  the  current  page  is  the  only  one  thus  far  opened 
for  him,  or  is  the  continuation  of  pages  heretofore  used  for  this  party. 

If  you  open  at  John  Smith,  Springfield,  Ohio,  and  his  page  in  the 
current  ledger  is  5,  (Plate  III),  you  know  that  two  sheets  (pages  1, 
'2,  3  and  4)  are  in  the  transfer  ledger. 

As  the  leaves  are  filled  they  are  removed,  placed  in  transfer 
covers,  and  new  leaves  with  continuation  page  numbers  inserted  in 
their  places  in  the  current  ledger. 

As  accounts  are  closed  or  temporarily  inactive,  they  are  removed 


24 


Loose  Leaf  Books  and  Systems. 


from  the  current  ledger  (Fig.  A  or  C),  and  filed  in  the  transfer  (Fig. 


Fig.  A-3. 


F),  in  the  same  alphabetical  order  as  a  directory,  the  transfer,  of  course, 
being  provided  with  proper  index.  As  removed  from  the  current 
ledger,  each  account  so  removed  should  be  listed  on  a  transfer  record 
sheet  (see  Form  A-5),  which  is  always  retained  in  the  current  ledger 


p^ 


Kx 


Fig.  A-5. 


and  ^immediately  precedes  the  letter  of  the  alphabet  of,  or  subdi- 
vision from,  which  the  account  is  taken,  thus  the  bookkeeper  may 
know  at  a    glance   when    accounts   are    filed    in   transfer.     When  a 


Loose  Leaf  Books  and  Systems. 


25 


sleeping   or   closed    account    again  becomes   active   the  bookkeeper 
removes   the   ledger   sheet  from  the  transfer,    replaces  it  in   proper 


=^ 

[ 

A 

ACCT. 

NO, 

E 

SCCT 
NO 

, 

«CCT 
NO. 

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9 

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9 

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H 

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H 

m 

These  are  separate  slieets  uf  paper.     Karh  with  Index  tab. 
Fig.   A-8. 


order   in   his    current    ledger  J  and    avoids   the   necessity  of  heading 
another  sheet.     He  continues  this  account  as  he  would  any  other  one. 


Fig.  H. 


For  convenience  place  the  ledger  sheets  of  new  accounts,  opened 
during  the  day,  in  a  holder  (Figs.  H  or  H-3),  and  when  the  day's 


26 


Loosp:  Leaf  Books  and  Systems. 


"vvcrk  is  over,  or  the   first   moment   available   next   morning,   insert 
these  new  sheets  in  proper  })lace  or  order  in  the  ledger. 

Separate  volumes  of  the  ledger  permit  use  of  one  or  more  volumes 
by  the  eredit  man,  collector  or  others,  without  hindrance  to  the  book- 
keeper's work. 


TRIAL  BALANCE. 


The  simplest  form  of  trial  balance  is  to  list  by  an  adding  macliine 
all  balances  under  the  letter  'A,"  (Form  26),  and  make  a  total,  then 
"B"  and  total  and  "C,"  etc.;  thus,  you  have  the  total  balance  under 
each  letter,  then  add  these  totals  for  the  final  amount. 

Should  an  error  occur  it  is  easier  to  correct  one  or  more  of  these 
semi-totals  which  obviates  the  necessity  of  changing  many  figures. 

If  preferred,  you  might  have  a  book  ruled  with  six  or  more  col- 

TRIAL    BALANCE — ACCOUNTS    RECEIVABLE 

JANUARY,     1907 


A  B  C  D 


Ill  this  form  the 'Dr.  halances  are  called  off  to  a  clerk  who  lists  with  adding  macliine  on  this  sheet, 
and  totals  the  lialan<-es  of  each  letter.     'J'lie  few  credit  balances  are  written  by  hand  on  a  separate  sheet. 

Form  26. 

umns  to  the  page,  giving  3  sets  of  debits  and  credits,  and  list  the 
balances  as  they  follow  in  order  from  the  ledger,  but  always  reserving 
one  line  for  totals  at  end  of  each  letter,  and  add  these  totals  for  a 
final. 


Loose  I^eaf  Books  and  Systems. 


27 


\oii  could  preserve  the  names,  as  in  the  old  fashioned  trial  balance 
book,  or  not,  as  you  elect.     Writing  the  names,  however,  is  generally 

TRIAL    BALANCE ACCOUNTS    RECEIVABLE 


NAM  ES 

JANUARY 

FEBRUARY 

MARCH 

DR. 

CR. 

DR. 

CR. 

DR      I 

i 

CR. 

This  form  may  be  used  when  it  is  net'essary  to  preserve  the  names,  but  this  is  giving  way  to  the  Form  *J6,  as  the  labor  writing  names, 
&c.;  is  l)y  many  considered  hardly  worth  the  information,  since  the  ledgers  are  so  convenient. 

Form  27. 

dispensed  with  as  being  unnecessary  work,  since  the  ledger  can  be  so 
easily  consulted,  when  in  medium  size  volumes. 


Sheets  of  Form  L'7,  with  short  leaves,  on  Post  Binder. 
1"  ig.  F-5 


Should  you  wish  to  check  the  balances  back,  the  serial  order,  as 
they  appear  on  the  balance  sheet,  will  enable  you  to  check  them 
easily,  and  if  one  should  be  omitted  it  can  be  located  without  diffi- 
culty. 


£8 


Loose  Leaf  Books  and  Systems. 


These  sheets  are  held  in  an  order  holder  (Figs.  H  or  H-3),  or  ring 
binder  (Fig.  D-3),  or  prong  file  (Fig.  E-3),  and  transferred  to  post 
binder  (Figs.  F-2,  F-3,  F-5). 

The  small  size  of  the  volumes  proves  a  great  convenience  in  hand- 
ling. Should  it  be  specially  desired  to  take  off  a  balance  in  a 
limited  time,  the  loose  sheets  may  be  taken  from  all  the  ledgers, 
apportioned  among  the  clerks  for  footings,  drawing  off  the  balances 
and  summing  them  up,  then  the  total  results  of  each  Volume 
assembled  for  the  final  balance. 


A-G 

H.L           - 

-       M.R 

S^Z 

•                     13.9C 

46.40 

4  0  7.8  0 

■      * 
'    6  4.  so-. 

39  7  5 

4  3.60 

3  2  3  0 

17  3.85 

4S0C 

5  0.9  0 

7.5  0 

5  9.9  5 

e  1  6.  3  C 

isao  3 

20  0 

1.15' 

10  6.  7C 

)                        4  7.00 

5  5.20 

12.0  0 

.    1.  5  C 

)                           2.  8  5 

11.9  8 

6  6.  4  0 

\                          3,0C 

)                        4  0.35 

2  4.00 

3  8.2  5 

)                    4  9  9  2  5 

79.9  0 

4R0  0 

|H|K.          1  4  4  c 

)                '91.50 

18.00 

2  4.  0  0 

■■'      2  0  5.  0  C 

>                        4  5.0  0 

2  8.8  0 

2  9  4. 7  5 

■■          9  5.0C 

72 

1  3.  5  0 

^^B          5-4.0C 

)                1,021.88' 

f        .    ;     15  820 

2  4. 0  0  : 

^^K          8  5.  2  C 

4. 0  0 

5  4.15 

■K 

5  0. 1  0 

112  3  5 

BiHi:  •     7  9.2C 

•  2  4.73 

3  5. 2  0 

9.  3  f 

3  2.30 

7  3.  5  0 

5  2  5  ( 

1.7  5 

11480 

i                     4  0. 8  ( 

3  6.05 

2  5  0 

1                        73.8  ( 

450 

9  6  2  4  2 

i                       386( 

'3. 2  0 

5  0.2  8. 

k|H||^    '          7..8( 
pi^K'       210.9( 

5.  2  0 

.3840: 

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12  4.00 

9  0.0( 

2  0.55 

1  3. 0  0 

6.-3( 

5  5.10 

9  7.10 

4  5.  6  0 

3  9  3  0 

1,494.0 

3*              ^ 

3  2.30 

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1,1  8  9.6  9- 

pHB  '  . 

1,  4  9  4.  0  3 
1,0  2  1.8  8 

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1^  1  8  9.  6  9 
a  5  3  7.  6  5 

• 

6,2  4  3.2  5 

* 

n 

Loose  Leaf  Books  and  Systems.  29 

SEGREGATING  SLOW  ACCOUNTS  FOR  CLOSER  ATTENTION. 


There  are  always  a  number  of  accounts,  which,  having  become 
past  due,  need  continual  watching  and  periodic  action.  When  they 
are  scattered  through  the  ledgers  they  might  escape  notice,  and  be 
neglected. 

If  all  such  accounts  are  placed  in  one  ledger,  alphabetically 
arranged,  or  in  the  back  or  front  of  any  special  one  of  the  current 
ledgers,  the  credit  man  or  collector  would  find  his  task,  in  this  respect, 
very  much  easier. 

When  accounts  are  placed  in  attorney's  hands  for  collection,  they 
may  be  taken  out  of  this  group  and  classed  by  themselves,  if  desired. 

All  old  or  closed  accounts  are  placed  in  transfer  volumes  (Fig.  F), 
and  only  live  accounts  retained  in  current  covers.  Hence,  in  taking 
off  a  balance  sheet  there  is  no  necessity  of  thumbing  or  scanning 
hundreds  of  closed  accounts  for  fear  a  balance  may  be  omitted. 

As  a  safeguard  and  to  know  at  all  times  how  an  account  stands, 
without  depending  upon  prompt  posting  of  the  cash,  the  check 
columns  (v)    (See  ledger  Plate  I,  II,  III),  were  adopted. 

Often  times  it  is  impossible  to  post  up  Cash  Received,  especially 
during  the  first  two  or  three  days  of  the  month,  while  drawing  off  the 
balance  sheet,  and  at  the  same  time  it  is  necessary  to  know  w  hat  bills 
and  whose  accounts  have  been  paid. 

When  the  mail  is  received  the  cashier  compares  the  remittances 
with  the  ledger  account  to  see  just  what  bills  the  customer  is  paying, 
and  as  he  examines  the  account  he  checks  in  pencil,  in  column  (v) 
the  bills  then  being  paid.     The  unchecked  bills  are,  as  yet,  unsettled. 

When  the  bookkeeper  posts  the  cash  to  tlje  credit  of  the  account 
he  compares  and  also  checks  (V)  the  amounts  cash  paid,  after  posting. 

Thus,  though  the  posting  of  the  cash  may,  at  any  time,  be  de- 
layed, the  credit  man  or  collector  can  tell  at  a  glance  what  bills  up  to 


30  Loose  Leaf  Books  and  jSystems. 

tliat  hour  are  unsettled,  and  the  sum  of  those  unchecked  bills  is  the 
amount  owing  by  the  customer. 

This  is  upon  the  assumption  that  remittances  pay  even  bills. 

When  the  remittance  does  not  pay  even  bills,  the  cashier  places  a 
dash  ( — )  in  check  column  opposite  the  bill  or  bills  on  which  the 
remittance  is  to  apply,  which  reminds  the  credit  man  or  bookkeeper 
that  additional  credit  is  necessary  to  balance  this  bill. 

When  these  partly  paid  bills  are  finally  paid  they  may  all  be 
checked  as  well  as  the  cash  applying. 

Should  the  account  be  complicated  and  bills  of  irregular  dates 
be  paid  by  any  one  or  more  credits,  the  corresponding  charges  and 
credits  may  be  marked  in  the  check  (v')  column  with  a  letter  A  or  B 
or  C,  etc.,  or  with  a  number  1  or  2  or  3,  etc. 

Since  all  checked  items  are  paid,  the  proof  of  balances  may  be 
verified  by  adding  the  open  amounts  and  comparing  with  the  balances. 

Thus,  errors  in  the  balance  sheet  may  be  often  discovered,  which 
otherwise  might  prove  difficult  to  locate. 

The  ledger  is  made  a  rather  complete  record  by  many  account- 
ants, at  least  in  salient  points,  to  refresh  the  memory  as  to  rating, 
method  of  paying  bills  and  such  other  points  as  should  be  apparent, 
without  being  obliged  to  consult  the  files  or  correspondence. 

A  modern  ruling  may  be  found  (Plate  III). 

In  addition  to  the  rating,  credit  limit,  salesman,  bank,  etc.,  we 
have  two  columns  in  the  left,  one  headed  "DFT,"  the  other  "ST'- 
M'T,"  and  a  space  on  the  extreme  right,  headed  ''Remarks.''' 

These  additional  columns  are  used  as  follows: 

When  statement  is  sent  you  mark  opposite  the  last  bill  or  credit 
in  numerals  the  date  statement  is  sent,  thus  12-26  in  the  statement 
column,  means  that  on  December  26th,  you  mailed  statement  for 
all  unbalanced  debits  and  credits  to  and  including  December  26th. 
Later  on  when  draft  is  made,  you  simply  pencil  in  same  manner 
in  different  column  opposite  the  last  item  drawn  for  say,  1-15,   which 


Loose  Leaf  Books  and  Systems.  31 

means  that  on  January  15th,  you  drew  through  bank  noted  at  top 
of  ledger  page,  for  the  sum  due  and  unpaid  on  January  15th,  inchiding 
the  last  bill  opposite  which  the  date  1-15  is  placed. 

Should  draft  be  returned  unpaid,  a  line  is  drawn  through  the  date 
1-15  and  to  the  left  in  pencil  the  date  1-21,  which  shows  that  on 
January  21st,  the  draft  was  returned  unpaid. 

This  record  can  be  read  at  a  glance  and  the  credit  man  or  collector 
will  find  it  an  almost  instantaneous  grasp  of  the  condition  and  how 
the  debtor  meets  his  payments. 

The  column  "Remarks"  is  used  for  any  special  memoranda  of 
the  account,  such  as 

"Goods  refused — holding  to  order." 

"Claims  100  lbs.  short." 

"Says  overcharge." 

"Claims  order  stuffed,"  etc. 

Making  these  memos,  opposite  any  of  the  bills  as  may  be  in  ques- 
tion, acts  as  a  danger  signal  to  collector  that  he  may  refrain  from 
drawing. 

These  memoranda  also  refresh  the  memory  as  to  facts  or  claims 
made  by  the  customer  which  in  the  press  of  affairs  may  have  been 
temporarily  forgotten.  In  after  months  this  record  will  bring  up 
memories  of  the  account,  the  peculiarities  of  the  debtor  or  some  old 
claim,  or  facts  worth  recalling  but  which  would  not  pass  in  review 
unless  revived  by  some  such  reminder. 

Many  persons  very  naturally  raise  the  objection  in  loose  leaf 
accounts,  that  a  sheet  may  be  lost  or  mislaid  and  anticipate  all  the 
worry  and  work  which  ensues  if  such  happened  and  also  the  work 
which  would  be  necessary  to  replace  a  lost  sheet. 

To  this  we  answer,  that  our  paper  currency  is  one  of  the  best 
examples  of  loose  leaf  money,  and  the  care  with  which  the  cashier 
handles  and  preserves  every  bill  or  leaf  of  currency,  is  no  more  solici- 


32 


Loose  Leaf  Books  and  Systems. 


tous  than  is  the  attention  the  bookkeeper  bestows  in  guarding  against 
loss  or  mutilation  of  his  sheets. 

In  fact,  the  sheets  are  either  in  the  ledger  or  transfer,  except  when 
lield  in  a  holder  pending  insertion  and  there  is  no  reason  for  losing 
them. 

So  far  the  writer  knows  of  no  sheets  having  been  lost  by  a  book- 
keeper. 


h^^ 

L  .jM^H 

Fig.  A-3. 

Some  dealers  advise  reverse  or  "tumble"  headings  for  ledgers, 
that  is,  each  sheet  with  headings  on  one  side  at  top,  reading  down, 
and  the  heading  on  reverse  at  bottom,  reading  up.  When  one  page 
is  filled  the  sheet  must  be  removed  and  turned  bottom  up  that  the 
reverse  may  also  be  the  right  hand  page. 

The  writer  can  see  no  warrant  for  any  such  method,  as  it  is  as 
easy  to  use  the  left  or  right  page  in  loose  leaf  as  it  is  in  bound  books. 
We  must  class  this  as  one  of  the  many  heresies  which  were  advocated 
and  installed  by  demonstrators  of  more  zeal  and  eloquence  than 
experience. 


Loose  Leaf  Books  and  Systems. 


33 


Chapter  III. 
ORDERS. 


In  days  gone  by  a  traveling  salesman  entered  orders  from  his'cus- 
tomers  in  his  order  book,  if  he  had  one,  or  on  a  loose  sheet  of  paper, 
and  placed  it  in  his  grip  or  pocket.  When  he  reached  his  hotel  the 
order  was  written  out  on  the  hotel  letter  paper,  or  any  other  stationery 
convenient,  and  mailed  to  the  house.  The  result  was  that  all  sizes, 
shapes  and  conditions  of  orders  were  received  by  the  home  office. 
These  were  copied  in  a  blotter,  shipped,  billed  and  charged,  and  then 
the^bookkeeper's  trouble  began. 

Now  we  have  the  modern  order  blank,  which,  differing  in  ruling 
to  suit  the  user,  is  practically  the  same  as  introduced  about  twenty- 
four  years  ago,  and  has  proven  such  a  boon  to  the  business  com- 
munity. 


Sl». 

CREDIT  APPnoVCD 

Buyer 

<t  Nn 

DATE  Shipped 

Number 

owes 

ST.  LOUIS, 

PAST  DUE 

TERMS 

Date  g 
Sold  i 
Town 

EIGHT. 

LINE  CREDIT 

DATE   BILLCD 

FROM  e.  O. 

/            I^^TINO 1 

Checked  bv 

TO  8.  O. 

/— X 

VIA 

/       \_                             ' 

1 

V^ 

.«.«. 

BACK 
OROENID 

OROUED 

•HIPPED 

SI2C  OR  No. 

ARTICLES 

pRrcc 

DISC. 

SALESMEN   DO  NOT  USE 
THCBC  COLUMNS 

., 

Form  32. 


These  order  blanks  (Plate  XXXIV),  are  furnished  the  salesman, 
who  is  instructed  to  place  his  serial  number  on  each  order  taken  by 


34  Loose  Leaf  Books  and  Systems. 

liim,  as  a  matter  of  reference.  It  is  then  mailed  to  the  house,  and  the 
process  thereafter  is  about  as  follows: 

As  the  mail  is  opened  all  salesmen's  orders,  which  have  been 
written  on  regular  order  blanks  (Plate  XXXIV),  together  with  the 
letters  containing  orders,  are  passed  to  the  entry  desk.  Here  the 
orders  in  the  letters  are  transcribed  or  written  on  order  blanks  (Plate 
XXXIV).  The  letters  and  orders  go  to  the  order  record  clerk  who 
registers  the  orders,  and  numbers  both  orders  and  letters  with  the 
proper  house  serial  number  (see  page  36) .  The  orders  and  letters  are 
then  passed  to  the  Credit  Department  for  approval.  The  credit  is 
passed  on,  and  the  orders  go  to  the  several  departments  to  be  checked 
as  to  prices,  correct  package,  style,  goods  to  be  bought  out,  etc.,  and 
finally  put  in  order  holders  (see  Fig H),  and  sent  to  the  Shipping  Office. 
Here  the  shipping  clerk  has  a  number  of  order  holders  of  different 
colors,  to  which  he  transfers  orders  received  for  shipment,  say.  Red 
for  express  "East,"  Blue,  "South"  or  West,"  etc..  Light  Gray  Canvas 
for  rail  "East,"  Yellow^  for  rail  "West,"  etc.  Dray  tickets  are  made 
out  as  usual,  shipments  made  being  facilitated  by  the  colors,  which 
are  so  well  known  to  all  the  clerks,  and  the  orders  then  pass  into  the 
Billing  Department.  Here  the  extensions  are  made  on  the  original 
order  blank,  proven  and  bill  made  out,  checked,  etc. 

The  order  blanks  are  finally  returned  by  the  entry  clerk  to  the 
order  record  clerk,  who  checks  these  orders  with  his  record 
(Plate  XIII),  as  filled,  or  otherwise  disposed  of,  and  they  are  then 
placed  in  a  post  binder  (Fig.  F-3),  in  order  of  house  number.  One 
of  these  post  binders  will  hold  1,000  to  2,000  order  blanks  (Plate 
XXXIV),  according  to  the  thickness  of  paper. 

Should  any  of  the  goods  called  for  by  the  orders  be  sliort  or  not 
in  stock  and  it  is  decided  to  ship  the  balance  of  the  order,  the  Shipping 
Clerk  is  so  notified.  He  checks  or  marks  in  the  column  of  the  order 
headed  "Shipped,"  the  quantity  or  weight  so  shipped  and  in  the 
column  headed  "Back  Ordered"  the  quantity  to  follow,  and  not  then 


Loose  Leaf  Books  and  Systems. 


35 


slii})ped,  and  passes  the  order  into  the  office  for  billing. 

After  having  been  billed  these  partially  filled  orders  are  passed  to 


Fig.   F-3. 


the  entry  clerk,  who  makes  out  new  orders  for  the  shorts  or  unfilled 
articles  as  if  each  was  an  entirely  new  order. 

This  new  or  Back  Order  is  with  the  original  order  passed  to  the 
record  desk  where  the  order  record  clerk  registers  the  Back  Order 
and  giyes  it  a  new  house  serial  number  treating  it  as  a  new  order.  He 
writes  in  the  space  "To  Back  Order"  on  the  original  order  blank, 
the  number  of  the  new  or  Back  Order,  as  reference. 

On  the  new  order  blank  in  the  space  "From  Back  Order"  he 
writes  in  the  number  of  the  original  order,  thus,  either  order  refers 
to  the  other. 

This  Back  Order  takes  the  same  course  which  any  other  order 
would,  and  should  articles  still  need  back  ordering  the  procedure  is 
repeated.  The  order  record  (Plate  XIII),  has  a  column  "From 
Back  Order"  in  which  original  order  number  of  Back  Order  is  en- 
tered as  registered. 

Some  merchants  pursue  the  following  method  in  numbering  back 
orders : 

Should  articles  on  a  shipping  order  (Plate  XXXIV),  be  short  and 
it  is  desirable  to  back  order,  the  Bill  Clerk  makes  out  an  additional 


36  Loose  Leaf  Books  and  Systems. 

shipping  order  for  these  articles,  writing  or  typing  the  heading  of 
name,  address,  date  of  original  letter,  etc.,  and  the  articles  to  be 
shipped  just  as  the  original  shippifig  order  read  as  regards  tJiese 
articles  and  places  tlie  original  serial  number  on  this  back  order, 
also  adding  the  figure  "2."  Thus,  if  the  original  order  was  No.  2117, 
and  one  dozen  of  one  certain  article  were  back  ordered,  a  new  shipping 
order  would  be  made  out  for  this  one  dozen  articles,  and  the  order 
would  be  numbered  "2117-2." 

If  an  order  were  back  ordered  a  second  time  it  would  be  "2117-3," 
"2117-4,"  etc.,  simply  add  the  figure  "2"  with  a  dash  to  the  first  time 
an  order  was  back  ordered;  add  a  "3"  the  second  time  this  order  was 
back  ordered;  "4"  the  third  time,  etc.  This  system  could  be  used  to 
advantage  on  contracts.  Thus  when  contract  19217  is  partly  filled, 
make  it  "19217-2,"  the  next  partial  shipment  would  be  "19217  3," 
the  next  "^19217-4,"  etc. 


ORDER  RECORD. 


The  order  record  (Plate  XIII),  should  show  every  order  received 
and  its  disposition,  whether  filled,  cancelled  or  declined.  Every 
order  should  have  the  "serial  house  order  number"  placed  on  it,  as 
the  order  is  entered  by  the  clerk  who  keeps  this  book.  Every  paper 
relating  to  this  order  should,  for  reference,  bear  the  same  number. 
The  lines  of  this  book  (see  Plate  XIII),  are  numbered  on  the  left 
hand  page  "00"  to  49,  and  on  the  opposite  side  of  the  sheet  (the  right- 
hand  page),  numbered  50  to  99  in  the  column  marked  "order  number." 
By  placing  the  prefix  of  the  serial  number  before  the  "00"  we  prac- 
tically number  all  the  lines  on  the  page.  Say,  place  1  before  "00" 
is  100,  and  therefore  the  next  number,  without  additional  writing,  is 


Loose  Leaf  Books  and  Systems. 


37 


101,  102,  and  so  on  to  the  bottom.  The  next  page  is  treated  the  same 
way;  that  is,  "1"  is  placed  before  50  and  makes  it  150,  etc.     The  top 

of  page  has  printed  ^'^ Index  No.  "  in  which    is  placed  the  even 

linndreds,  or  hundreds  and  fifties  of  the  page  for  convenience  in  find- 
ing any  order.  Thus,  a  page  headed  "Index  No.  11100"  would  have 
all  orders  from  11100  to  11149,  the  next  page  would  be  headed  "Index 
No.  11150,"  and  would  have  registered  all  orders  from  11150  to  11199. 

On  receipt  of  the  order,  the  order  clerk  enters  (Plate  XIII),  date 
received,  date  of  order,  salesmen's  own  serial  order  number,  and  his 
name  or  initials.  The  other  spaces  are  temporarily  left  blank,  and 
when  shipped  or  cancelled  noted  upon  return  of  order.  As  each 
salesman  has  his  own  serial  number  starting  with  "1,"  he  numbers 
each  o^'der  thereafter  from  his  order-book,  such  as  Jones  11,  Jones 
12,  etc. 

The  order  record  clerk,  after  entering  his  orders,  compares  the 
highest  order  number  previously  received  and  recorded  from  each 
salesman  with  the  orders  just  received  from^him,  and  makes  sure  that 


ORDER  RECORD, 

Shirpt^ 

^,.^ 

llou« 

«.«= 

ADDII&S9 

Tr.S0 

^'XS 

SALES 

"V.    ■'»" 

1 

ff/ 

'!■'}-, 

/o  a 

■<^trr^.^  -.//.iv    .    rr^. 

^3^. 

n 

/ 

4i 

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In 

/ 

vfi*t-y  /}■  Ac»i~~^' 

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// 

■)■ 

yCc^^*  ^J^'~^trL^^^  ^ 

Z'^.zzz^ 

«'// 

f/ 

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^^a^^^z/  UMi^^  ^ 

<^^?^<^* 

■7/,,, 

^ 

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■4- 

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// 

^^ 

z  'l. 

a:  '-^ 

S 

/7  "'  /^,.,r-£: 

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^ 

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'^ 

/ 

^X^    ■ 

', 

K 

/     ""   V      .-^ 

i/f-yJC  »/^^  O 

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r^hr    ■ 

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o 

7 

7y  i'    l.r>t^  r/. 

-Wlj-D 

^ 

Ar< 

S 

if 

1 

T 

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IS 

■ 

Form  33. 


they  follow  in  numerical  order.     Thus,  if  Jones'  last  order  recorded 
was  8,  and  by  examination  the  clerk  finds  this  mail  brings  in  three 


38  Loose  Leaf  Books  and  Systems. 

orders  from  Jones  marked  10,  11,  12,  he  sees  at  once  that  Jones' 
order  No.  9  is  missing,  and  so  reports.  Jones  is  notified  that  his  order 
No.  9  appears  to  be  missing,  and  a  duphcate  is  requested.  Thus, 
you  can  be  sure  that  if  Jones'  order  numbers  follow  numerically,  you 
have  received  all  of  his  orders  as  sent  in.  If  the  sequence  is  broken,  a 
duplicate  can  be  promptly  secured  from  the  salesman,  and  no  awk- 
ward consequences  follow.  Without  a  check  of  this  kind  many 
houses  have  had  bitter  experiences. 

These  orders,  after  being  recorded,  are  passed  to  the  Credit 
Department,  and  not  handled  again  by  the  order  record  clerk  until 
returned,  either  as  cancelled,  declined,  or  shipped,  and  are  then  so 
entered  in  his  record. 

The  serial  Jioiise  number  of  each  order  is  placed  upon  all  invoices 
of  goods  bought  for  that  special  order,  and  on  the  dray  ticket,  bill 
of  lading,  and  on  the  outside  of  the  case  after  being  packed,  and  serves 
as  the  most  excellent  means  of  identification  all  through.  When 
orders  are  received  direct  from  customers  this  number  is  placed  on  the 
letter  or  telegram  (see  Stamp  Fig.  29,  page  39).  The  order  number 
is  also  posted  in  the  ledger,  in  short,  on  the  same  line  with  the  amount 
of  the  bill,  by  the  bookkeeper  when  he  posts  the  charge,  as  ready 
reference  in  finding  the  order  at  any  time.     (See  Plate  I,  II,  III.) 

In  the  order  record  each  bill  is  checked  as  cancelled  or  shipped,  and 
the  open  lines  will  show  orders  not  as  yet  disposed  of — or  in  hands  of 
shipping  clerk,  credit  man  or  other  clerk,  pending  final  disposition. 

Some  proprietors  are  very  much  interested  in  keeping  account  of 
unfilled  orders  and  insist  on  knowing  the  amount  each  day. 

This  is  done  as  follows : 

The  order  sheets  (Plate  XXXIV),  are  in  blocks  or  pads.     Under 
each  order  sheet  is  a  bill  head  corresponding  to  the  order  blank  in 
such  particulars  as  name  of  shipper,  routing,  order  number,  articles 
prices,  etc. ;  under  this  is  the  third  sheet  or  copy  for  files,  and  as  many 
other  copies  as  may  be  desired  for  other  purposes. 


Loose  Leaf  Books  and  Systems. 


3a 


Carbon  paper  is  inserted  under  the  order  blank  and  the  bill  head^ 
etc.,  and  as  the  order  is  written  a  carbon  copy,  including  the  prices,, 
is  produced  upon  the  bill  head  and  extra  copies.  The  order  is  sent; 
to  the  shipping  room,  the  hill,  partially  made,  is  then  figured  or  ex- 
tended and  placed  in  a  prong  file  (Fig.  E-2,  E-3),  to  await  shipment, 
the  other  copies  to  proper  points.  iVs  shipped  the  orders  come  to  the 
office  for  billing,  the  items  are  extended,  the  bills  of  each  order  shipped 
are  taken  from  the  prong  file,  compared  with  the  figures  of  the  shipping 
order,  and  agreeing,  the  bill  is  mailed.  The  bills  remaining  in  the 
prong  file  are  the  unshipped  orders. 

These  bills  remaining  in  the  prong  file  should,  when  added  or 
footed  on  an  adding  machine,  be  the  sum  of  the  difference  of  the 
orders  as  extended  on  the  order  record  and  the  amount  of  shipmefits 
as  show^n  by  the  sales  journal. 

Typewriter  billing  systems  may  be  pursued  as  above  for  a  bill, 
order  blank  and  carbon  copy  for  vertical  file.  The  method  is  adapta- 
ble to  simple  or  intricate  subdivision  as  may  be  desired. 


Cor  No. 


received  jan.  2,  1907. 

Order  no 

Entered 


Fig.  29. 


40 


Loose  Leaf  Books  and  Systems. 


Chapter  IV. 


SALES  JOURNAL. 


Many  houses  post  direct  from  the  order-blank  as  finished  and  on 
file,  and  carry  the  footings  forward  on  the  next  order,  or  place  on  a 
slip  of  paper  the  amount  of  each  sale,  and  then  add  or  foot  these 
amounts  of  sales  on  the  slip.  At  the  end  of  the  month  is  posted  the 
total  of  slip,  which  should  be  the  amount  of  total  sales  to  credit  of 
sales  or  merchandise. 

This  method  has  so  many  serious  objections  that  it  is  unnecessary 
to  enumerate  them  here. 


SALES  RECORD. 

UATF 

ADDRESS 

.»„,.: 

OKDLR 

r<tt... 

lOIAL 

SA 

7-< 

Af 

SALEsmiN 

^/ 

^/ 

^  / 

<Si  U^,i^  nZ/jtZ^rx^t^  /U 

/,, 

', 

>... 

\ 

/>' 

/• 

A*^'*-- 

f^<i..^    l^A-^J—^ 

/^/ 

/trV 

-f 

J'f. 

7 

? 

^^ 

^.^J«^ 

T)''^^/.!^.^..^.—    -^ 

9Z 

/ 

i: 

/ 

■?  •J 

- 

/ 

0 

/ 

7,r 

/ 

o 

V-V 

_ 

Form  34. 


In  lieu  of  this  method,  we  have  the  loose  leaf  Sales  Record  or 
Journal,  on  which  are  entered  by  the  Bill  Clerk,  invoices  or  bills  sold 
and  shipped,  one  line  for  each  bill  (see  Plate  XIV).  This  record  gives 
date  of  bill,  to  whom  shipped,  "serial  invoice  number,"  salesman's 
initial  and  his  serial  number,  terms  of  sale,  amount,  etc.;  also  the 
source  of  the  order,  if  sold  in  the  house  by  other  than  regular  traveling 
salesmen,  if  received  by  mail  or  through  a  salesman's  order. 


Loose  I^eaf  Books  and  Systems.  41 

x\s  a  sheet  is  filled  it  is  proved  or  added  and  transferred  from  the 
cover  of  the  entry  clerk  (H,  H-3),  to  the  bookkeeper's  cover  (A-F), 
for  posting. 

Thus,  the  bill  clerk  and  bookkeeper  never  clash  in  using  the  sales- 
book.  Two  men  at  the  same  time  can  each  use  his  part  of  the  same 
book.  Should  there  be  a  maturity  clerk,  or  collector,  whose  duty  it 
is  to  make  out  a  maturity  or  due  slip  for  each  bill,  he  can  use  the  leaves 
in  his  cover  (H,  H-3),  after  the  bookkeeper  has  finished  with  the 
sheets.  In  this  case  three  men  practically  use  the  same  book  at  one 
and  the  same  time.  The  columns  of  the  sales-journal  may  be  ar- 
ranged so  that  all  the  house  sales  may  be  in  one  column,  mail  in 
another,  and  "sales  on  the  road"  in  another,  or  each  salesman  may 
have  a  separate  column.  The  footings  of  these  columns  show  the 
total  sales  to  any  date,  of  any  class  desired.  The  total  of  the  columns 
should  show  the  amount  of  sales  at  any  time  of  the  month. 

The  total  of  all  the  columns  is  made  at  the  end  of  the  month,  and 
credited  to  Sales  or  Merchandise  Account. 


JOURNAL. 


Any  form  of  Journal  may  be  used  and  if  desired  could  be  of  same 
size  pages  as  sales  journal  and  the  current  pages  kept  in  same  cover 
during  current  month  and  filed  in  front  or  back  of  same  post  binder 
in  which  sales  journal  sheets  are  kept.  Or  if  preferred  the  sheets 
may  be  filed  and  used  in  same  binder  as  cash  book — voucher  record — - 
or  returned  goods  record — which  ever  may  be  most  convenient  to  the 
user. 


42 


I.(30SE  I>EAF  Books  and  Systems. 


Chapter  V. 
PROFIT  ON  SALES. 


All  wholesale  houses  keep  account  of  profit  on  bills  sold  by  sales- 
men, and  many  salesmen  have  contracts  of  salary  based  upon  profits. 

Loose  Leaf  books  are  ideal  for  this  department,  The  size  and 
ruling  of  the  pages,  as  may  prove  most  acceptable  to  the  users,  need 


JOH  N     JON  ES. 


ORDER     No. 

AMOUNT 

DATE 

O  ROER     No. 

AMOUNT 

DAT  E 

HOUSE 

SAUES- 

M  AN 

Bll-U 

PROFrT 

HOUSE 

SALES- 
MAN 

Bl  l-L. 

PRO  FIT 

— 

1 

Form  1. 


not  be  changed,  but  simply  punched  for  a  loose  leaf  cover  (Figs.  D-3, 
E-3),  the  index  prepared  with  such  headings  as  may  be  desired,  and 
the  subdivisions  maintained  as  has  been  customary. 


ORDER     NOS. 

AM'T    OF 

PROFIT    BY    DEPARTMENTS 

1 

HOUSE 
NO. 

1  N  ITIAL 

N  O. 

Bl  LU 

A 

B 

C 

D 

i 

i 

Form  2. 


Loose  Leaf  Books  and  Systems. 


43 


A  separate  sheet  is  used  for  each  salesman.  Thus,  you  would 
post  on  John  Jones  sheet  (Form  1),  all  the  bills  sold  by  Jones,  or  in 
his  territory,  and  on  the  other  sheets,  the  bills  sold  respectively  by, 
or  in  the  territory  of  the  other  salesmen. 

The  sheets  are  footed  or  added  as  filled,  the  amounts  carried 
forward  to  new  sheets  properly  headed,  and  the  old  or  filled  sheets  are 
filed  in  a  post  binder  (Figs.  F-2,  F-3,  G,  G-2). 


Fig.  F-2. 


A  cover,  1^  inches  capacity,  will  hold  250  sheets  of  light,  tough 
linen  paper,  if  such  a  large  quantity  be  necessary  for  the  current  work, 
but  in  the  majority  of  instances  a  ^-inch  capacity  cover  (Fig.  D-2), 
should  answer. 

As  the  sheets  are  written  up  and  proved,  the  footings  are  carried 


LFig.  G-5. 


forward  to  new  sheets,  and  the  finished  ones  are  filed  on  a  post  binder 
(Fig.  F-2,  F-3,  G-5). 


44 


Loose  Leaf  Books  and  Systems. 


Ficruring  profits  on  bills  sold  is  usually  made  and  extended  to  one 
side,  or  in  an  extra  column  opposite  each  item,  on  the  original  order 
(Plate  XXXIV). 

I       These  amounts  are  footed  and  the  total  profit  on  each  bill  sold,  as 
shown,  carried  to  the  profit  sheets  (Form  1-2). 


Fig.  F-9. 


Should  it  be  desired  to  figure  profits  by  department  use  Form   1, 
same  as  Form  2. 


Loose  Leaf  Books  and  Systems.  45 

Chapter  VI. 
CASH  BOOK. 


The  loose-leaf  system  as  applied  to  cash-books  economizes  space 
and  paper  more  effectually  than  in  any  other  book  of  account.  In  the 
old-fashioned  bound  cash-books,  any  experienced  accountant  knows 
that  in  nearly  every  business  the  debits  may  often  require  ten  pages  to 
one  of  credits  for  the  same  period,  or  vice  versa.  By  the  loose-leaf 
method  only  a  part  of  a  page,  at  most,  is  wasted  any  one  month. 

The  debit  side  of  the  cash  (on  which  receipts  are  entered),  (Plate 
IX),  is  usually  white;  the  credit  side  (for  disbursement),  (Plate  X), 
either  buff,  blue  or  some  other  distinctive  tint. 

The  wdiite  or  debit  cash  sheets  (Plate  IX),  are  paged  D-1,  D-3, 
D-5,  D-7,  etc.,  the  odd  figures.  The  tinted  or  credit  cash  sheets 
(Plate  X),  are  numbered  C-2,  C-4,  C-6,  C-8,  etc.  AH  cash  receipts 
are  entered  on  the  white  sheets,  and  after  both  sides  of  the  sheet  are 
filled  and  have  been  proved  by  the  cashier,  are  removed  from  his 
cover  (Fig.  H,  II-3),  and  placed  in  the  bookkeeper's  holder  or  cover 
(Figs.  A,  C,  E-3,  F),  for  posting.  As  the  tinted  or  disbursement  sheets 
are  filled  on  both  sides,  they  take  the  same  course.  The  cashier,  of 
course,  transfers  the  footings  to  new  sheets  as  he  removes  the  old. 

In  pursuing  this  method  the  cashier  is  never  delayed  in  entering  up 
his  cash,  nor  forced  to  make  memoranda  of  cash  received  or  paid  out 
by  reason  of  absence  of  cash-book,  which  may  be  in  use  by  the  book- 
keeper, but  can  make  his  entries  on  the  sheet  before  him  at  the  same 
time  the  bookkeeper  is  posting  the  entries  from  the  f.7iished  sheets, 
which  have  been  previously  handed  him  by  the  cashier. 

The  bookkeeper  is  never  delayed  in  his  posting  the  cash,  as  he  has 
all  the  finished  sheets  in  his  cover,  and  is  not  called  on  bv  the  cashier 
for  the  book  while  he  is  using  it,  since  the  cashier  has  completed  his 


40  Loose  Leaf  Books  and  Systems. 

entries  on  the  leaves  turned  over  to  the  bookkeeper.  There  is  no 
necessity  of  arranging  wlien  and  how  long  either  may  use  the  book 
without  interruption,  as  in  the  old  method,  since  each  may  pi  actically 
use  the  same  book  (or,  ratlier,  his  own  particular  part),  at  one  and  the 
same  time. 

Every  cashier  and  bookkeeper  in  the  larger  establishments,  where 
these  positions  are  not  held  by  the  same  man,  will  recall  the  number- 
less periods  of  discomfort  in  waiting  for  the  cash-book,  and  thereby 
wasting  precious  time,  Avliich  in  the  new  order  is  unnecessary.  The 
white  and  tinted  sheets,  as  used  by  the  cashier,  are  kept  side  by  side 
in  the  cashier's  cover  for  convenience.  The  latest  pages  or  the  unfin- 
ished ones,  which  he  may  be  using,  are  always  opposite  in  his  cover, 
and  most  convenient  for  reference,  entry,  or  for  footing  in  balancing 
his  general  cash  at  any  time. 

The  cashier  never  has  more  than  two  sheets  in  use  at  any  one  time, 
keeping  these  in  a  loose  sheet  holder,  "Spring  Back"  (Fig.  H),  or 
"Standard"  (Fig.  H-3).  The  bookkeeper  uses  either  a  "Prong  File" 
(Fig.  E-3),  or  a  "Post  Binder  "  (Fig.  F-2,  F-3),  or  Ledger  Cover 
(A  or  C). 

For  rulings  see  form  (Plates  IX  and  X). 


Loose  Leaf  Books  and  Systems.  47 

Chapter  VIL 
CHECK  REGISTER. 


The  ordinary  bound  check-book  contains  1,000  checks,  four  or 
five  to  a  page,  with  stubs  for  memoranda  of  checks,  the  reverse  side 
being  used  for  deposits. 

The  binding  answers  for  one  book,  and  can  be  used  for  that  1,000 
checks  alone,  and  should  the  business  be  large,  the  books  are  used  up 
rapidly.  As  each  page  is  filled  the  amounts  must  be  footed  or  added 
and  carried  forward  to  the  next  stub,  and  so  on  until  the  end  of  the 
month.  It  is  well  known  that  every  time  figures  are  transferred  a 
liability  to  err  is  encountered,  and  for  every  fifty  checks  drawn  we 
have  at  least  ten  times  carried  totals  forward  to  another  page.  When 
an  examination  is  made  of  the  stubs  in  checking  up  at  the  end  of  the 
month  for  reconcilement  with  bank,  or  at  any  other  time  to  examine 
the  entry  on  an  old  stub,  the  stubs  must  be  thumbed  and  often  turned 
manv  times. 

By  the  loose-leaf  method  the  sheets  (Plate  XI),  are  held  in  a  cover 
(Fig.  H),  which  need  not  contain  more  than  ten  or  fifteen  pages. 
These  sheets  have  horizontal  lines,  one  for  each  check;  the  columns 
headed  Date,  Favor  of  (or  to  whose  order).  For  tvhat,  Number, 
Amount,  also  Deposit,  Date  and  Amount  and  Balance  column.  See 
(Plate  XI  and  Form  3,4). 

The  horizontal  lines  are  numbered  in  the  column,  and  numbers 
printed  on  the  left-hand  page  from  "00"  to  "49,"  and  on  the  opposite 
side  of  sheets  (the  right-hand  page),  from  "50"  to  "99,"  thus  giving 
us  space  for  fifty  checks  on  each  page,  and  by  simply  prefixing  the 
figures  of  the  check  number,  except  the  last  "00"  on  the  first  line,  we 
have  practically  numbered  the  whole  page.     For  instance,  we  take 


48 


Loose  Leaf  Books  and  Systems. 


page  beginning  with  "00"  and  the  check  we  start  the  page  with  is 
2100,  we  simply  write  21  before  the  "00"  which  denominates  the 


CHECKS  ON  ^^^^^t<-'<c->i-i  4^^Mrk^f^   -  BANK 

Date 

No. 

FAVOR  OF 

F<1K 

\'W    N.t 

AMOUNT 

tPEPOSITS 

BALANCB 

Dale 

/ 

m.iunl 

%o 

1 

• 

2 

3 

4 

5 

6 

7 

B 

9 

■— r&- 

— 

- 

- 

_ 

~. 

._ 

-- 

Form  3. 


check  numbers  of  that  page  2101-2102,  etc.,  without  the  necessity 
of  writing  21  but  once.  On  the  next  page  we  write  21  before  the  50, 
and  those  figures,  21,  once  prefixed  at  the  top,  practically  numbers 
the  whole  page  2151,  2152,  etc. 

The  checks  have  no  stubs;   this  record  is  the  stub.     These  checks 


CHECKS  ON    olfrvt^uot,^    ^&/./^'^j^     BANK 

DaTF 

No. 

FAV'ik  OF 

IMIH 

Vou.  No. 

AMOUNT 

Pitr 

nALANCE 

' 

^/50 

-^ 

51 

52 

54 

55 

56 

57 

... 

58 

59 

60 

_ 

Loose  Leaf  Books  and  Systems.  49 

are  put  up  in  blocks  of  fifty  and  kept  between  the  leaves  of  the  book, 
in  a  pocket  on  the  inside  of  the  check-book,  H  or  H-3,  or  in  the  cash- 
drawer.  When  a  check  is  to  be  drawn  the  particulars  such  as  are 
usually  written  on  the  stub  in  the  old-fashioned  manner  are  invariably 
recorded  in  the  register  (XI),  before  the  check  is  even  dated.  Then, 
when  the  registry  is  made,  the  check  is  drawn  to  conform  to  the 
particulars  on  the  register  and  ready  for  issue.  Objection  may  be 
made  that  when  checks  are  in  blocks  and  without  stubs,  one  may 
accidently  be  issued  without  a  record ;  to  which  we  reply  that  in  many 
years'  experience  we  have  yet  to  remember  one  issued  without  a  record, 
simply  because  the  rule  was  observed  that  as  the  stub  in  former  times 
was  first  filled  out,  so  in  this  method  the  record  (XI)  must  first  be  writ- 
ten up;    hence,  no  reason  to  err  in  that  direction. 

There  are  many  large  corporations  using  this  loose  leaf  check 
record  (H,  F,  G),  and  their  opinions  as  expressed  in  the  saving  of 
time  and  the  satisfaction  given,  justifies  the  verdict  that  in  such  case 
the  improvement  cannot  be  measured  by  dollars  and  cents.  • 

One  large  corporation  having  under  the  charge  of  its  general 
office,  a  railroad,  several  mines,  and  its  ow^n  miscellaneous  business, 
issues  checks  on  four  banks. 

All  pay  checks  for  the  mine  and  railroad  employes  are  made  out 
twice  each  month  and  of  course  drawn  on  separate  banks. 

When  the  pay-rolls  are  made  out  and  verified  (See  Chapter  XIV), 
a  clerk  starts  to  write  up  on  the  check  register  (XI),  the  names,  pay- 
roll number,  employes  number  and  amount,  and  as  soon  as  one  page 
is  written  up,  it  is  handed  to  another  clerk,  provided  with  checks  in 
blocks,  with  numbers  corresponding  to  the  register,  and  he  writes  up 
the  checks  from  this  register.  The  pages  and  checks  are  passed  to  a 
third  clerk  who  compares  the  checks  with  the  register  and  pay-roll", 
carries  forward  the  footings  of  the  register,  and  verifies  the  register 
with  the  pay-roll.  This  is  continued  and  in  two  hours,  by  subdividing 
the  work,  using  six  clerks,  checks  for  pay-rolls  of  600  men  have  been 


oO  Loose  Leaf  Books  and  Systems. 

made  out  and  properly  verified  and  balanced. 

In  one  large  manufacturing  establishment,  where  the  purchases 
are  vouchered  up  and  paid  on  the  10th  of  the  month,  the  vouchers 
(Forms  XVI,  XXXVI),  after  approval  of  payment  are  handed  the 
cashier,  who  writes  up  one  or  more  pages  of  his  check  register  (Plate 
XI),  with  date,  favor  of  whom,  voucher  number  and  amount,  and 
hands  the  jxiges  as  finished  to  his  stenographer  with  the  correspond- 
ingly numbered  checks.  The  stenographer  with  the  record  (XI), 
before  her,  fills  in  the  name,  date  and  amount  on  the  checks  and 
passes  the  sheet  (XI),  and  checks  back  to  the  cashier,  who,  in  turn, 
compares  the  record  (XI),  and  checks  with  the  vouchers  (Plate 
XXXVI).  In  this  manner  the  work  is  quickly,  neatly  and  satisfac- 
torily done. 

From  the  check  register  (XI),  the  cashier  enters  in  the  cash-book 
(Plate  X),  and,  as  the  discounts  or  deductions  are  made  "in  short," 
on  the  check  register  (XI),  he  can  use  the  register  to  advantage.  The 
register  is  proved  with  his  cash-book  as  to  checks  drawn,  etc. 

The  checks  being  type-written  are  neat,  perfectly  legible  and  ap- 
preciated by  payee  as  well  as  the  banks,  for  ease  in  deciphering  and 
freedom  from  possible  errors  in  entering  as  received  by  payee,  due  to 
their  clearness. 

As  additional  protection  in  issuing  typewritten  checks  there  are 
several  check  protectors  which  efi^ectually  prevent  "raising"  the 
amounts  so  written. 

The  checks  and  register  leaves  (XI),  are  uniform  in  tint  of  paper, 
using  for  one  bank,  white  pages  and  checks;  for  another  bluish  pages 
and  checks,  and  for  a  third  buff  or  canary  tint,  etc. 

At  present  all  bank  exchanges  are  drawn  and  registered,  not  from 
bound  checks  and  stubs,  but  from  blocks  with  no  stub.  If  you  con- 
sult your  banker  he  will  inform  you  that  not  a  check  is  issued  by  a 
bank  before  registering;   hence,  they  have  no  errors  of  that  nature. 

When  the  bank  account  is  balanced  at  the  end  of  the  month,  the 


Loose  Leaf  Books  and  Systems.  51 

paid  and  cancelled  checks  returned  by  the  bank  are  checked  on  the 
register,  preferably  with  a  colored  pencil.  Those  unchecked  show 
at  a  glance  the  checks  issued  by  you,  but  at  that  time  unpaid  by  bank. 
The  reconcilement  of  your  bank  balance  as  shown  by  register,  plus 
the  checks  at  that  time  unpaid,  agrees  with  your  balance  shown  by  the 
pass-book  of  the  bank.  Your  register  open  shows  100  checks  on  a 
folio  page  (50  on  each  single  page),  and  the  financial  manager  at  any 
time  has  the  whole  record  of  checks  plainly  before  his  eye  without,  as 
in  the  old  way,  having  to  thumb  the  stubs.  One  hundred  leaves 
having  fifty  checks  on  each  side  will  contain  a  record  of  10,000  checks. 
One  cover  (Plate  X),  may  be  used  for  years,  and  the  only  additional 
expense  would  be  ordering  new  checks  in  blocks.  As  the  sheets  are 
used  up  they  may  be  filed  in  a  transfer  cover  and  only  a  few  sheets 
need  be  kept  in  the  current  cover  for  daily  use.  (See  Plates  XI,  XII.) 
The  forms  mav  be  ruled  as  desired  and  nlore  elaborate  details 
provided  for. 


,5^2  Loose  Leaf  Books  and  Systems. 

Chapter  VIIL 
MERCHANDISE  STOCK  BOOKS. 


Any  merchant  or  manufacturer  who  has  had  the  misfortune  to 
burn  out  will  appreciate  a  daily  stock  list,  at  least  of  his  principal 
goods  or  supplies.  When  he  knows  the  exact  stock  on  hand  each  day 
he  can  determine  if  his  insurance  is  insufficient  and  avoid  the  loss 
which  would  fall  on  him  if  a  fire  occurred  and  his  goods  were  not  fully 
insured.  This  also  shows  his  assortment  of  goods,  and  he  need  never 
overload  from  ignorance  of  his  stock  nor  be  completely  short  of  any 
certain  kind  of  goods,  as  many  at  times  have  been,  without  knowing 
how  low  the  stocks  were  then  running.  If  this  stock  book  is  accu- 
rately kept  it  is  far  more  reliable  than  a  hasty  inspection  of  your  ware- 
house. 

The  sheets  may  be  any  convenient  size.  If  the  ruling  for  the 
three  columns,  Sold,  Received  and  Bought,  be  9^  inches,  a  page  19 
inches  wide  will  hold  two  such  subdivisions  of  any  one  article,  and  a 
leaf  will  hold  four.  Let  us  take  wire  nails,  for  instance.  The  page 
may  appear  as  follows.     See  Plate  VIII: 

Account  should  be  taken  of  the  number  of  kegs  on  hand  when  you 
start  the  record  and  placed  in  the  column  Received.  The  number  of 
kegs  bought,  but  not  received,  in  Bought  column,  and  each  day  filled 
in  from  the  "in-bound  record"  the  number  of  kegs  and  kind  bought. 
In  the  Received  column  is  entered  the  number  of  kegs  as  they  are 
received,  and  from  the  Orders  Shipped  the  number  of  kegs  you  have 
sold  or  shipped.  These  columns  are  footed  in  pencil;  the  difference 
between  the  Bought  and  Received  columns,  which  can  be  noted  at  a 
glance,  will  show  the  amount  bought  and  7iot  yet  received.  The  differ- 
ence between  the  Received  column  and  the  Shipped  column  will  show 
the  stock  on  hand  of  each  kind.     Should  you  wish  further  particulars 


Loose  Leaf  Books  and  Systems.  5S 

and  desire  to  see  how  your  stock  compares  with  your  orders  sokl,  you 
could  add  still  another  column  to  your  stock  book,  headed  Soldy  in 
which  you  may  place  the  number  of  kegs  each  day  reported  sold 
direct,  also  by  your  agents,  and  the  difference  between  this  Sold 
column  and  the  Shipjwd  column  in  the  amount  to  be  shipped,  and  the 
stock  on  hand,  less  this  difference,  will  show  you  the  quantity  then 
available  for  sale. 

If  a  manufacturer,  you  may  know  at  all  times  not  only  the  amount 
of  stock  on  hand,  but  the  quantity  in  ivork.  Two  forms  may  be 
shown,  one  more  in  detail  than  the  other.  The  headings  may  be 
changed  to  read  "/iV  WORK"  (Shoj)  Orders  sent  out  in  factory  to  be 
made),  in  place  of  Bought  heading;  Received  (or  Goods  sent  in  from 
factory  to  storeroom),  etc.,  and  your  report  would  appear  as  in  Plate  VII. 

These  sheets  are  index  tabbed,  on  which  may  be  printed  or  written 
the  kind  of  goods  on  that  page,  arranged  in  the  cover  in  any  logical 
sequence,  and  when  filled  up,  replaced  by  other  sheets  and  the  filled 
ones  filed  away  in  an  automatic  post  binder.  Should  it  be  desired, 
you  might  use  a  blank  linen  tab  on  which  the  stock  clerk  could  write 
the  name  or  an  adjustable  index  tab,  of  which  there  are  several  on  the 
market. 

This  record  may  prove  not  only  interesting,  but  almost  a  revelation 
to  many  manufacturers  and  enable  them  to  issue  shop  orders  for 
goods  to  be  made  up  in  round  quantities  for  their  needs,  in  a  most 
intelligent  manner.  It  will  also  give  the  exact  quantities  sold  by  size, 
shape  or  particular  class,  and  prove  a  positive  guide  as  to  what  and 
how  to  prepare  for  the  demand. 

See  also  Chapter  IX. 


54  Loose  Leaf  Books  and  Systems. 

Chapter  IX. 
STOREROOM  OR  SUPPLY  ACCOUNT. 


Many  large  iiidustiial,  tianspoitation  and  milling  corporations  buy 
miscellaneous  stores  and  material  in  quantities  for  their  own  consump- 
tion, to  be  kept  in  a  storeroom  or  warehouse  for  use  as  required.  The 
same  system  is  in  vogue  also  in  many  municipal  institutions.  To 
keep  exact  account  of  these  stores  is  not  only  a  matter  of  economy,  but 
of  sound  business  administration. 

Certain  heads  of  departments  or  designated  officers  are  charged 
with  keeping  a  sufficient  supply  on  hand  and  also  clothed  with  author- 
ity to  withdraw^  these  supplies.  Usually  one  clerk  or  officer  pur- 
chases all  material.  Each  department  should  advise  the  purchasing 
officer  of  the  class  and  estimated  quantity  of  goods  needed  for  immed- 
iate and  prospective  use,  say,  sufficient  for  thirty,  sixty  or  ninety  days, 
and  such  advice  is  usually  in  the  form  of  a  request  to  buy,  etc.  The 
purchasing  officer  can  tell  from  his  books  (Plate  VII),  just  what  quan- 
tity is  now  on  hand  and  knows  how  much  to  buy.  He  makes  out  an 
order  upon  a  dealer  or  manufacturer  (after  having  asked  quotations)  to 

send  or  ship  the  amount  needed  at  prices  and  terms  as  quoted.  The 
storekeeper  is  furnished  a  carbon  copy  of  this  purchase  order,  or  an 

advice  ticket  (Plate  XXXV),  as  later  described,  that  he  may  be  advised 
of  goods  ordered.  LTpon  delivery  of  goods,  with  bill,  the  storekeeper 
verifies  the  quantities  and  weights  as  received  and  notifies  the  pur- 
chasing department.  The  goods  are  then  inspected  by  the  buyer  or 
his  representative  as  to  quality,  etc.,  and  if  agreeing  with  purchase 
order  (or  notice  of  purchase),  the  bill  is  marked  with  a  rubber  stamp, 
Form  6 :  The  spaces  are  properly  filled — the  goods  go  into  stock  and  so 
noted  in  the  stock  book,  and  bill  turned  into  purchasing  department  for 


Loose  Leaf  Books  and  Systems.  55 

Quantity  &  Wt.  O.  K Bot.   F.  O.  B 

Prices  and  Terms  O.  K "     by 

Reed,  date Frt.  Paid 

For  Dept 

Purchase  Order  No ] 

Form  6.  ^ 

audit  and  payment.  The  stock  book  shows  quantity  and  commodity 
received,  amount  withdrawn  and  balance  on  hand. 

See  form  Merchandise  Stock  Book,  Plates  VH,  VIII. 

Many  managers  object  to  the  storekeeper  or  receiving  clerk  know- 
ing prices  of  supplies  bought,  preferring  to  keep  those  matters  for  the 
office  only,  in  which  case  the  receiving  clerk  is  advised  of  shipments 
on  a  form  similar  to  Plate  XXXV. 

Date  of  bill Date  received 

Recv'd  of 

The  following  goods 


lbs. 


which  is  according  to 

Sample 

Specifications 

Inspected  by 


Recv'g  Clerk. 

Form  7. 


The  supplies  as  received  are  recorded  (Form  9,  Page  63),  and 
reported  only  in  quantities  such  as  pounds, dozens,  hundreds,  etc.,  and 
Form  7,  filled  out  by  the  receiving  clerk  and  after  entry  in  his  book,  is 
at  once  sent  to  the  purchasing  department  to  be  attached  to  the  invoice: 


56  Loose  Leaf  Books  and  Systems. 

When  any  oflScer  needs  goods  for  use  of  his  department  he  fills  out 
an  order  as  follows: 


REQUISITION. 

Store  Kpr.  Date No. 

Deliver  to  bearer  goods  as  below: 
lbs 


Charge  as  used  at  or  for 

(Position). 


Form  8. 


The  stock  book,  as  per  Plate  VII,  VIII,  gives  daily  the  receipt, 
quantity  withdrawn,  and  the  stock  on  hand,  in  pounds,  dozens, 
bushels,  hundreds,  etc.,  etc. 

Thus  you  can  tell  at  a  glance  the  total  received,  total  used  each 
month  and  stock  at  any  date.  The  requisitions  on  the  storekeeper 
are,  after  having  been  entered  by  him,  turned  into  the  office  to  be 
charged  up  to  the  different  departments,  special  job  or  work,  etc. 

See  also  Chapter  XXI. 


Loose  Leaf  Books  and  Systems.  57 

Chapter  X. 

RECORD  RETURNED  GOODS 

AND  ALLOWANCES  TO  CUSTOMERS. 


L'here  are  few  manufacturers  or  wholesale  merchants  who  do 
not  find  the  subject  of  reclamations  and  allowances  one  of  the  most 
annoying  and  perplexing  of  the  many  points  which  must  be  daily 
decided.  The  question  of  policy  enters  largely  into  the  disposition 
of  these  matters,  and  happy  is  the  temperament  and  good  judgment 
of  the  man  who  can  handle  every  case  to  the  best  advantage. 

He  must  be  a  man  of  broad  views  and  large  experience,  to  look 
at  both  sides  of  the  case  wdien  a  doubt  exists,  and  be  able  to  not 
only  decide  rightly,  but  handle  the  correspondence  in  such  a  manner 
as  to  convince  the  customer,  when  the  decision  is  adverse,  of  the 
justice  of  his  own  position. 

It  is  unnecessary  to  go  into  the  question  of  flagrantly  unjust 
claims,   with  which  every  house   is   afflicted. 

The  burden  of  this  theme  is  not  policy,  justice  or  reason,  but, 
when  the  claim  is  allowed,  how  to  handle  it  with  the  least  possible 
work  and  dispatch,  and  yet  preserve  all  the  material  facts,  and 
arrange  the  entries  in  the  simplest  manner  for  ready  reference. 

In  former  years,  the  orthodox  method  was,  after  ascertaining 
the  facts,  and  deciding  on  the  allowance,  to  so  advise  the  customer. 
From  the  copy  of  that  letter,  a  journal  entry  was  made,  detailing 
the  facts,  and  eventually  posted  to  the  credit  of  the  customer,  and 
the  debit  of  merchandise,  or  such  proper  account  as  may  be. 

In  an  active  business,  these  entries  oftentimes  outnumbered  all 
other  journal  entries  ten  to  one. 

In  a  progressive  house,  the  procedure  is  about  as  follows: 


58  Loose  Leaf  Books  and  Systems. 

A  loose-leaf  sales  book  (Plate  XIV,  Fig.  H.-F.)  is  used,  in  which 
the  entry  clerk  enters  the  daily  sales,  using  one  line  for  each  bill, 
and  as  he  fills  a  leaf  or  sheet,  adds  or  foots  the  same,  and  passes 
it  to  the  bookkeeper  for  posting.  This  sheet  goes  into  a  corresponding 
cover  on  the  bookkeeper's  desk. 

In  this  cover  is  kept  also  a  sheet  of  corresponding  dimensions, 
but  ruled  for  "Allowances  and  Returned  Goods"  (Pla.  XIX),  the 
reverse  of  sales. 

The  perpendicular  ruling  or  columns  of  this  sheet  are  headed 
as  per  form  (Fig.  XIX),  and  are  as  follows: 

"Date  of  Credit,"  "Date  Goods  Returned"  (or  claim  received), 
"For  Credit  of,"  "Address"  (or  post-office  of  customer),  "No. 
(of  original  shipping)  Order,"  "A  Brief  Description  of  Claim," 
"Total"  (amount  to  be  credited),  value  of  "Goods"  (turned  back) 
into  stock,  "Loss"  (freight  claimed  or  any  other  difference  between 
the  credit  to  the  customer  and  our  salvage). 

One  column,  "Salesman,"  in  which  is  written  the  initial  or  name 
of  salesman  opposite  each  credit,  or,  if  desired,  a  column  for  each 
salesman,  in  which  is  placed  the  amount.  By  this  last  method, 
the  footings  show  the  goods  returned  on  each  salesman's  orders, 
and  if  a  net  sales  contract  is  in  force,  saves  many  disputes,  and  much 
time  in  settling  compensation. 

The  total  of  these  columns  should  check,  as  a  proof. 

Another  column  shows  the  inbound  freight  paid  in  cash  on  each 
lot  returned,  and  is  made  up  from  either  the  receiving  clerk's  report 
or  the  cash-book  as  paid.  These  last  figures  are  not  posted  from  the 
record,  nor  are  they  used  to  prove  the  "Total"  here  credited  customers, 
but  serve  as  a  record  of  the  loss  on  each  lot  and  the  total  as  cash  paid 
for  freight  on  such  goods  in  making  monthly  comparisons. 

Should  you  at  any  time  discover,  during  your  rechecking,  an  error 
against  a  customer,  either  in  price,  extension,  footing  or  count,  you, 
of  course,  promptly  make  out  a  credit  slip   (see  form  XXXVIII), 


Loose  Leaf  Books  and  Systems.  59 

enter  it  in  the  "Returned  Goods  and  Reclamation  Book  "  (XIX), 
and  at  once  advise  him. 

When  a  customer  makes  a  claim  in  which  no  goods  are  returned, 
you  investigate  as  fully  as  possible,  and  when  allowed  fill  out  a  credit 
slip  (XXXVIII).  When  goods  are  returned  by  mail,  express,  freight 
or  by  hand,  they  go,  of  course,  to  the  receiving  clerk,  who  makes  his 
rej)ort  on  a  blank  (XXXV),  giving  "Date  Received,"  "From  Whom," 
with  address,  description  of  goods,  "Weight,"  "Condition,"  "By 
What  R.  R."  or  "Express  Company,"  "The  In-bound  Freight  Paid 
by  Us,"  etc. 

This  blank  is  handed  the  clerk  in  charge  of  proper  department, 
who  investigates  the  claim,  makes  a  personal  examination  of  goods 
when  returned,  and  if  satisfied  as  to  the  justice  of  the  claim,  makes 
out  a  credit  slip  (XXXVIII),  in  (carbon)  duplicate,  and  sends  these, 
original  and  duplicate,  attached  to  the  receiving  clerk's  report,  to  the 
book-keeping  department  for  credit.  This  credit  slip  is  entered  in 
the  "Returned  Goods  and  Reclamation"  book  (Plate  XIX),  the  orig- 
inal (XXXVIII)  goes  to  corresponding  clerk  or  officer  for  trans- 
mission to  customer,  with  letter  of  explanation  when  occasion  re- 
quires. The  duplicate  or  carbon  attached  to  receiving  clerk's  report 
(XXXV),  goes  to  the  filing  department  to  be  filled  in  the  customer's 
folder  in  a  vertical  file. 

The  entries  on  this  customer's  credit  sheet  (Plate  XIX),  are 
promptly  posted,  that  no  credit  be  omitted  should  a  customer's  state- 
ment be  unexpectedly  called  for. 

The  monthly  footings  show  the  "total"  amount  credited  customers 
for  returned  goods,  allowances  and  errors,  the  total  amount  of  salable 
goods  returned,  the  total  amount  lost  on  this  class  of  transactions 
(except  the  inbound  freight  and  express).  The  salable  goods,  plus 
the  loss,  equals  the  total  credits. 

While  the  several  amounts  for  credit  of  customers  are  posted  daily, 
the  totals  are  posted  at  the  end  of  each  month  as  follows:     The 


60  Loose  Leaf  Books  and  Systems. 

amount  of  "ffoods  to  stock"  is  cliarged  merchandise  sales  or  such  other 
account  as  may  suit  your  classification,  the  "loss"  to  profit  and  loss 
account  or  such  other  account  as  you  may  deem  proper. 

Thus  you  can  see  not  only  the  amount  of  allowances,  but  the  pro- 
portion of  loss  on  that  class. 

Under  the  old  method  no  merchant  could  approximate  the  amount 
of  monthly  allowances  without  great  labor,  and  even  if  he  had  the 
footings  of  these  amounts,  he  could  only  conjecture  what  was  the 
actual  loss. 

A  monthly  comparison  quickly  discloses  an  increase  or  decrease 
in  allowances,  and  with  the  corresponding  monthly  sales  before  you, 
the  percentage  shows  at  a  glance  whether  the  errors  or  reclamations 
are  proportionately  growing  or  declining. 

If  the  proportion  is  steadily  increasing,  the  cause  may  be  serious 
and  should  have  prompt  investigation,  and  if  need  be,  the  remedy 
applied. 

This  record  not  only  economizes  time  and  labor,  but  is  a  most 
excellent  chart,  and  gives  details,  comparisons  and  totals,  which  a 
painstaking  and  thoughtful  office  manager  will  find  amply  repays  his 
efforts.  Additional  value  is  found  in  determining  on  whose  route 
the  allowances  are  abnormal,  and  what  salesman  handles  his  trade 
with  success  and  adjusts  claims  at  no  expense  of  time  or  money  to  the 
house. 


Loose  Leaf  Books  and  Systems.  61 

Chapter  XL 
INBOUND  INVOICE  RECORD. 


The  most  economical  and  satisfactory  way  to  handle  foreign 
invoices  (those  bought  elsewhere  than  in  his  particular  city)  has  had 
the  consideration  of  every  thoughtful  office  man.  While  there  are 
many  meritorious  methods,  we  suggest  the  following: 

When  goods,  supplies  or  machinery  may  be  needed,  a  requisition 
is  made  by  the  buyer,  who  orders  the  same,  generally  using  a  num- 
bered requisition  blank,  of  which  he  keeps  a  carbon.  When  the  in- 
voice and  bill  of  lading  for  these  goods  are  received  in  the  mail,  they 
are  handed  to  the  buyer,  who  first  imprints  with  a  rubber  stamp  a 
form  something  like  Form  8^. 

Bought  by F.  O.  B 

Price  O.  K : Exte'n  O.  K 

Date  received Frt.  Pd Dray 

Charge  % Req.  Xo 

Date  paid Vou.  No 

Inv.  No ; 

Form  %\. 

The  invoice  is  compared  with  the  requisition  blank,  and  when 
found  correct  is  so  marked,  with  initials  of  buyer  in  spaces  as  indicated, 
the  invoice  and  B-L.  attached,  are  passed  to  the  clerk  who  keeps  the 
invoice  record  (XV). 

This  is  loose-leaf,  with  sheets  about  14x14  inches,  having  fifty 
spaces  or  horizontal  lines  to  the  page;  these  lines  are  numbered  on 
one  side  from  00  to  49,  and  on  the  other  from  50  to  99.  On  the  first 
line  may  be  added  by  the  clerk  the  prefix  in  ink  to  complete  the  serial 


m 


Loose  Leaf  Books  and  Systems. 


number  beo;iniiiiig  the  page.  Thus  writmg  1  before  the  first  "00" 
makes  the  first  Hue  100,  and  those  below  need  no  further  numbering, 
as  they  will,  of  course,  be  understood  as  101,  10'2,  etc.  On  the  oppo- 
site side  of  the  page,  1  before  50  is  150,  and  the  lines  follow  without 
further  notation  as  151,  152,  etc. 

The  headings  of  columns  of  this  record  may  be  as  follows: 

"Date,"  "From  Whom  Purchased,"  "Articles,"  "Serial  House 
Number,"  "Amount  of  Invoice,"  "Time,"  "Terms,"  "Freight  Paid," 
"Date  Received,"  "Date  Paid,"  "Remarks."     See  Plate  XV. 

The  record  clerk  enters  the  invoice  on  this  record;  of  course,  con- 
densing the  description  of  articles,  such  as  "500  B. -Coffee,"  "1,000 
bbls.  sugar,"  groceries  or  shoes,  etc.,  as  the  case  may  be,  and  filling 
in  the  other  spaces  from  the  invoice. 

He  then  marks  the  serial  number  on  the  invoice,  B.-L.,  and  requi- 
sition blank,  and  thereafter  this  invoice  7iumber  is  placed  on  all  papers 
relatino^  to  the  invoice. 

The  extensions,  specification  of  weight,  etc.,  are  verified  and  so 
noted  on  the  invoice.  A  notification  for  the  receiving  clerk  is  promptly 
made  out  on  perhaps  the  following  form:(XXXV) 

The  record  clerk  fills  in  such  particulars  as  shipper,  place,  date, 


Fig.   H-2. 


Fig.   H-4. 


articles  (giving  cjuantity)  and  invoice  weight,  railroad,  and  delivery 
to  be  made  and  number  of  invoice.     He  then  forwards  this  notice  to 


Loose  Leaf  Books  and  Systems. 


63 


the  receiving  clerk,  who  places  it  in  his  loose-leaf  cover  (Fig.  H) 
pending  arrival.  Tims  the  receiving  clerk  has  a  fnll  advice  of  all 
goods  to  arrive,  with  marks,  weights,  etc.,  but  no  prices. 

As  soon  as  the  goods  are  received,  the  receiving  clerk  checks  up 
his  blank  and  fills  in  the  particulars  of  "Our  Weight,"  or  "Count," 
"Date  of  Receipt,"  "Amount  of  Freight  Bill,"  "Drayage,"  etc.,  and 
returns  this  to  the  office,  when  the  record  clerk  compares  it  with  the 
invoice  and  attaches  slip.  The  invoice  is  then  ready  to  voucher  for 
payment.  The  record  clerk  notes  on  his  record,  which  is  loose-leaf, 
date  of  receipt,  articles,  freight  paid,  etc.  (Form  9). 

RECEIVING  CLERK'S  RECORD. 


Date  Rec'd. 


Inv 

No. 


From 


At 


Articles 


Weight 


Per 
R.  R. 


Freight      Remarlcs 


Form  9. 


Fig.   E-4. 


64 


Loose  Leaf  Books  and  Systems. 


Chapter  XII. 
PAID  INVOICES  FOR  PURCHASES. 


Many  merchants  use  the  old-fashioned  heavy  stubbed  manila 
invoice  book,  in  which  paid  bills  are  pasted.  A  certain  number  of 
Images  are  apportioned  to  each  letter  of  the  alphabet,  but  when  all  the 
pages  reserved  for  a  letter  have  been  filled  the  bills  of  that  letter  must 
be  pasted  in  other  spaces  and  memoranda  made  of  the  pages  on  which 
to  locate  them.  It  is  unnecessary  to  recall  the  times  we  may  have  all 
wasted  in  searches  for  invoices  not  in  proper  space. 

The  Loose  Leaf  Invoice  Book,  a  prong  file  (E-4),  has  manila 
pages  on  which  to  paste  "Paid  Bills."  One  page  is  assigned  in 
alphabetical  order  to  each  house  from  whom  we  buy,  and  on  that  page 
are  pasted  the  bills  from  that  house  paid  or  vouchered,  in  order  of 
date.     (See  Fig.  E-4). 


Fig.  E-4. 


Loose  Leaf  Books  and  Systems.  65 

These  bills  are  fastened  by  the  left  hand  lower  corner  to  the  leaf. 
The  first  is  pasted  with  top  of  bill  near  the  top  of  the  page,  the  second 
is  pasted  below  the  first  bill,  just  low  enough  to  expose  the  date  of  the 
first  bill.  The  third  bill  takes  the  same  course,  and  so  on  until  the 
page  is  filled.  The  bottom  of  the  last  bill  is  folded  up  so  it  may  not 
project  beyond  the  lower  margin  of  the  leaf.  By  pasting  the  corner 
of  bill  to  manila  sheet,  the  whole  bill  and  those  under  can  be  examined 
fully  at  any  time.  This  process  is  continued  on  the  other  side  of  the 
leaf  to  the  bottom,  then  the  sheet  being  filled,  is  filed  in  a  transfer 
cover  in  its  proper  alphabetical  order. 

Indexed  leaves  are  used  to  mark  the  different  subdivisions.  Thev 
may  be  plain  one  letter  (A  to  Z  tabs),  or  a  finer  subdivision. 

By  this  method  the  bills  are  kept  in  perfect  order,  easily  located 
when  occasion  requires  and  all  bills  from  the  same  house  are  together, 
from  the  earliest  to  the  most  recent  ones. 

When  reference  is  required  as  to  cost,  weights,  terms  of  previous 
purchases  for  inventory  or  any  other  reason,  the  convenience  of  having 
the  original  bills  entire,  for  examination,  is  appreciated  by  every  one. 

The  transfer  covers  (Figs.  E-4  or  F-2),  may  be  few  or  many 
volumes,  as  the  judgment  of  the  user  may  dictate,  the  greater  the 
number  of  volumes  the  finer  the  classification.  These  sheets  can  be 
inserted  or  removed  instantly. 

]Many  large  corporations  have  periodical  audits  of  their  accounts. 

In  this  event  all  books  and  papers  should  be  so  arranged  to  make 
the  audit  not  only  complete,  but  convenient,  consequently  the  method 
described  above  is  not  commended,  since  too  much  time  is  consumed 
comparing  the  bills  bought  and  pasted  in  the  invoice  book,  with  the 
face  of  the  vouchers  paid  and  on  file. 

To  accomplish  this,  all  bills  bought,  properly  certified  correct  as 
to  receipt,  price,  extension,  etc.,  are  attached  to  voucher  on  which  they 
are  listed  for  payment  and  so  filed  that  each  paper  may  be  examined 
when  audit  is  made. 


66 


Loose  Leaf  Books  and  Systems. 


While  this  is  convenient  for  audit,  it  is  not  for  quick  reference  to 
all  bills  bought  from  any  one  house,  unless  duplicate  bills  are  re- 
quired, in  which  case  one  set  of  original  bills  may  be  attached  to 
vouchers  and  the  duplicates  arranged  in  invoice  books. 

The  choice  of  method  lies  with  the  manager. 


ANNUAL  INVENTORY. 


No  argument  is  needed  for  loose  leaf  in  taking  the  annual  inven- 
tory. 

Formerly  the  whole  stock  was  apportioned  out  and  teams  (of 
callers  and  listers),  were  each  assigned  certain  space,  sections  or  floors 
to  list.  To  each  team  was  given  a  book  in  which  to  enter.  These 
books  were  all  turned  into  the  office  when  finished  and  then  the  prob- 
lem was  to  segregate  and  classify.  Many  older  clerks  remember  those 
periods  as  the  most  trying  of  the  year. 

Now  the  space  is  allotted,  each  team  provided  with  loose  inventory 
blanks  (Form  25)  held  in  an  order  holder  (Fig.  H). 


Fig.  H-5. 


The  lister  heads  the  sheet  with  location,  bin,  etc.,  and  lists  as  the 
articles  are  called.     He  keeps  a  sheet  for  each  class  of  goods,  such  as 


Loose  Leaf  Books  and  Systems. 


67 


teas,  another  for  coffees,  etc.  Should  the  caller  find  a  lot  of  other 
goods  in  this  compartment  he  lists  on  another  sheet  or  in  the  proper 
class,  avoiding  mixing  spices  or  tobacco  with  teas  or  coffee,  though 
the  stock  may  be  contiguous  in  the  warehouse  or  shelves. 

Keeping  the  classes  separate  not  only  lightens  the  labor  of  the 
pricer  and  department  man,  but  facilitates  total  classification. 

When  the  inventory  is  compiled  these  sheets  are  all  numbered. 
A  minor  clerk  is  set  to  work  indexing,  using  other  similar  sheets,  and 
this  index  shows  on  wdiat  page  of  inventory  to  look  for  coffees,  teas, 
sugar  and  what  not. 

Finally  these  sheets  and  index  are  placed  in  a  post  binder  (Figs. 
F,  F-2,  G,  G-2,  G-3),  or  in  a  prong  binder  (Fig.  E-3),  the  cover  marked 
''Inventory  1906,"  or  the  year,  and  this  very  valuable  record  is  a  handy 
and  complete  volume,  which  often  saves  time,  worry  and  labor  for 
the  busy  clerks. 


Fig.  P. 


In  manufacturing  concerns  the  machinery,  tools  and  equipment 
are  segregated  by  classification.  The  raw  material  is  kept  separate 
and  the  finished  product  also  stands  alone. 

-  With  the  modern  machines  for  figuring  extensions,  or  calculating, 
and  adding  machines  to  total  each  page,  the  work  can,  in  a  great 
measure,  when  priced,  be  delegated  to  minor  clerks  in  these  stages 


68  Loose  Leaf  Books  and  Systems. 

and  is  robbed  of  the  horror  incident  to  the  old  manner  of  procedure. 

Should  a  copy  of  the  inventory  be  desired,  the  typewriter  could 
prepare  it  fully. 

In  this  connection  it  is  advisable  to  always  have  a  correct  copy  of 
inventory  deposited  in  a  safe  deposit  box  as  a  precaution  to  prove  up 
loss  by  fire  if  necessary. 

(See  Form  P.5^ 


Loose   Leaf  Books  and  Systems. 


69 


Chapter  XIII. 


PRICE  AND  COST  BOOKS. 


The  most  successful  merchants  appreciate  the  vakie  of  accurate 
costs  and  are  always  eager  to  adopt  any  improvement  which  may 
insure  accuracy  and  at  the  same  time  furnish  the  most  convenient 
means  of  reference. 

The  bound  cost-book  is  arranged  with  a  stated  number  of  pages 
to  any  one  letter  of  the  alphabet,  one  class  of  commodity  or  sub- 
division. When  the  space  is  filled  and  revised  costs  are  to  be  added, 
either  the  old  figures  must  be  erased  or  new  pages  must  be  located  and 
reference  made,  "See  Forward  to  Page  No.  —'- — ,"  or  the  reverse. 
When  the  book  is  perhaps  three-fourths  full  its  usefulness  has  passed, 
as  the  unused  space  may  prove  unsuitable  in  location  for  the  addi- 
tional figures 


Fig.  E. 


The  loose-leaf  cost-book  (Covers  D-2,  D-3,  E),  solves  the  question, 
not  only  of  accurate  self-indexing  system,  but  elasticity.  The  classi- 
fication or  subdivision  by  department,  group,  alphabet  or  otherwise 


70 


Loose  Leaf  Books  and  Systems. 


may  be  arranged  to  suit  the  business,  or  as  may  be  most  convenient 
(Plate  XXX  and  Form  10).  The  sheets  may  all  be  typewritten, 
which  allows  the  carbons  or  duplicating  processes  which  preclude  any 
dangers  of  error  in  copying.  When  a  sheet  is  filled  another  may  be 
added  alongside  and  costs  continue.  Should  a  page  become  obsolete, 
it  may  be  removed  and  another  inserted  instantly. 


ARTICLES 


No 

Wgt. 

List 

Disc't. 

Frgt. 
Allow 'ce 

Net 
Cost 
Deld. 

Job 



--- 

, 

Retail 


Form  10. 


The  latest  costs  are  always  at  hand. 

In  a  very  large  establishment  it  is  necessary  to  have  a  number  of 
copies  of  the  same  cost-book.  (Plate  XXX.  Covers  D-2,  D-3,  E-3). 
The  loose-leaf  system  permits  this  without  any  additional  labor  or 
copying.  The  same  type  or  impression  which  makes  one  may  make 
two  or  twenty.  The  figures  in  this  case  are  facsimiles  of  the  original, 
and  the  only  additional  labor  is  the  few  moments'  work  arranging 
the  sheets  in  their  proper  place  in  the  different  covers.  Formerly 
the  standard  house  cost-book  was  a  bulky,  illogical  volume,  in  which 
the  sequence  was  so  ill- arranged  that  much  time  was  daily  lost  in  con- 
sulting it.  Now  many  houses  prefer  a  number  of  volumes,  each  de- 
partment having  its  own  volume,  one  or  more  copies  convenient  to  the 
manager  of  that  department,  and  also  a  copy  in  the  office.  This 
permits  several  to  use  practically  the  same  department  price-book 
at  one  and  the  same  time. 

Price-books  of  traveling  salesmen  frequently  need  revision.  The 
manager  has  an  exact  copy  of  those  used  by  the  men  on  the  rpad,  and 


Loose  Leaf  Books  and  Systems. 


71 


when  the  price  of  any  commodity  changes,  he  simply  draws  his  pencil 
through  the  obsolete  prices,  pencils  above  the  old  figures  those  to  be 
issued,  and  hands  the  pages  so  altered  to  his  stenographer  to  be  re- 
written. By  duplicating  process  enough  sheets  are  produced  at  one 
writing  for  his  copy  and  one  for  each  salesman. 

These  sheets  are  mailed  to  each  man,  with  request  to  remove  the 
old  sheet  (say  No.  20)  and  insert  "this''  in  its  place. 

The  books  are  uniform,  of  convenient  size,  durable  and  always 
up  to  date.  ♦ 


Fig.   D-2. 


7^2 


Loose  Leaf  Books  and  Systems. 


Chapter  XIV. 
PAY-ROLL  AND  TIME  BOOKS. 


Formerly  the  timekeeper  wrote  up  tlie  lists  of  names,  factory 
numbers,  occupations,  etc.,  in  his  bound  time-book,  and  each  day 
marked  the  time  worked.  At  the  end  of  the  week  this  was  turned 
into  the  office  froin  which  to  m*ake  out  the  pay-roll,  and  in  such  a  case 
an  alternate  book  must  be  used  by  the  timekeeper  for  the  next  week, 
or  he  must  wait  for  the  return  of  his  regular  bound  time-book  from  the 
office.  The  loose-leaf  time-sheets  (Plate  XXIV),  are  now  used  in  a 
suitable  cover  or  binder  (H,  D-3,  E-3,  F-10).  The  names,  etc.,  are 
written  and  the  time  is  kept  on  these  sheets. 


Fig.   H. 

When  the  week's  time  has  all  been  entered  up,  the  timekeeper 
turns  the  sheets  (XXIV)  into  the  office  and  commences  on  new  sheets 
in  his  cover,  and  need  not  be  delayed  waiting  for  the  book  as 
in  the  former  case.  The  pay-roll  clerk  either  makes  his  extensions 
and  totals  on  the  same  sheets,  which  answer  for  his  pay-roll,  or  copies 
the  names,  time,  etc.,  and  files  the  time-sheets  in  a  post-binder  (F-2, 
F-3,  F-4),  or  returns  them  to  the  timekeeper.     When  the  pay-roll  is 


Loose  Leaf  Books  and  Systems. 


'3 


voluminous  one  or  more  clerks  may  each  take  part  of  the  pay-roll 
sheets,  make  the  extensions,  deductions  and  totals,  then  exchange 
sheets  for  verification  and  easily  complete  the  total  pay-roll  within  a 
short  time,  instead  of  being  an  all-day  job  for  one  man  on  a  bound 
book,  as  is  often  the  case  (See  Chapter  VII,  Page  49). 

Time  may  also  be  saved  in  putting  up  the  money  in  envelopes. 
Take  one  sheet  which  has  been  footed,  hand  to  an  assistant  with  an 
approximate  amount  of  cash,  and  when  he  is  through  with  the  sheet 
his  surplus  will  check  the  balance  between  the  cash  handed  him  and 
the  amount  he  should  have  enclosed  in  the  envelopes.  Thus  an 
"error  in  putting  up  the  pay"  may  be  caught  and  rectified  much  more 
easily  than  if  it  had  not  been  discovered  until  the  whole  pay-roll  had 
been  finished. 

The  pay-roll  may  be  divided  in  this  particular  among  several 
assistants,  each  accounting  for  cash  advanced  as  above.  The  finished 
roll  is  then  placed  in  a  permanent  binder  for  reference  (Covers  F-2, 
F-3,  F-10). 


We  have  speed  and  accuracy  combined,  and  frequently  at  a  period 
when  time  is  limited  and  delay  in  completing  the  roll  might  be  a  vex- 
atious matter. 


74 


Loose  Leaf  Books  and  Systems. 


The  temporary  binder  (H)  is  used  by  the  time-clerk,  and  need 
contain  only  those  sheets  in  use  at  the  time,  and  therefore  is  light 
compact  and  convenient.  Should  a  time-clock  be  in  use  the  cards 
may  be  apportioned  to  several  clerks,  each  provided  with  pay-roll 
sheets.  Verification  is  made  by  exchanging  cards  and  sheets,  thus 
saving  time  in  making  up  the  roll.  When  the  time-clerk  makes  up  the 
pay-roll  from  clock-tickets,  the  sheets  are  turned  into  the  office,  and  by 
distributing^the  sheets  to  several  clerks  verification  is  speedily  made. 


Fig    E-2. 


Loose  Leaf  Books  and  Systems. 


75 


Chapter  XV. 
TOWN  INDEX  OR  LIST  OF  CUSTOMERS  BY  TOWNS. 


In  many  well  regulated  houses  a  list  of  customers  (Plate  XXXII), 
by  towns  is  referred  to  frequently,  each  day,  and  saves  much  needless 
labor. 

In  old  times  when  a  salesman  was  preparing  to  start  out  on  his 
route  it  was  customary  to  furnish  him  with  statements  that  he  might 
collect  past  due  accounts,  and  also  have  memoranda  of  all  new  cus- 
tomers made  in  his  territory  direct  by  the  house,  to  insure  his  atten- 
tion. In  that  event  the  salesman  would  report  to  the  bookkeeper 
as  near  as  he  could  then  remember  the  towns  he  expected  to  visit  and 
then  it  would  be  work  for  the  bookkeeper. 

A  salesman  has  a  certain  territory,  fixed  by  the^manager  and  he  is 
expected  to  call  on  all  the  trade  on  his  route  and^neglect  none  which 
might  be  at  all  desirable. 

A  Toivn  Index  (Plate  XXXII),  is  now  used.     A  sheet  may  be  set 


Fig.  A. 


apart  for  each  town,  and  as  it  is  typewritten  the'  Town  answers  for  the 
heading.     If  preferred  one  sheet  may  contain  several  towns.     The 


76 


Loose  Leaf  Books  and  Systems. 


customers  follow,  arranged  alphabetically,  with  business  if  desired, 
rating  and  such  memo,  as  may  be  of  advantage. 

The  sheets  are  all  arranged  alphabetically,  or  as  preferred,  by 
stated  routes,  territory  or  any  other  sequence,  and  placed  in  a  Flat 
Opening  Cover  (A,  D-3,  E-3,  F-7).  A  page  may  appear  as  follows, 
or  see  Form  XXXII: 


New  Koelielle,  N.  Y. 


Adams.  Jos Gro 

AUen  Bros G.  S 

Brown  &  Co Drugs. 

Cox  &  Son,  Thos Gro 


.E-2... 
.H-3... 
.F-2i. 
.D-2... 


When  new  territory  or  towns  are  included,  additional  sheets  may 
be  written  up  and  inserted  or  placed  in  proper  order  or  sequence, 
thus  utilizing  one  of  the  many  advantages  of  Loose  Leaf  Books. 
The  size  cover  used  may  hold  a  sheet  about  11x12  inches,  opening 
on  the  11  inch  side  or  larger.  One  inch  in  thickness  will  hold  about 
200  sheets. 


Fig.  F-7. 


Loose  Leaf  Books  and  Systems. 


77 


Chapter  XVI. 
SALESMEN'S  REPORTS  OR  BOOK  FORM  INDEX. 


The  following  system  has  been  tested  and  proven  very  satisfactory. 
When  a  salesman  hands  in  the  route  or  a  list  of  towns  he  is  to  visit  on 
his  trip,  the  name  of  every  merchant  in  every  town  on  the  route  is 
copied  on  a  separate  blank  as  below  (Form  11),  of  which  a  carbon  is 
made.  This  sheet  also  has  the  buyer  s  name,  when  possible,  the 
business  and  rating;  and,  if  he  is  a  customer,  a  memo,  on  the  reverse 
side  is  made,  by  the  Sales  Manager,  of  the  sales  of  the  past  three 
montlis,  and  any  other  notation  which  would  be  of  benefit — say: 

1907 

"January $  15.50" 

"February 27.40" 

"March 193.96" 

"We  have    hun  interested  now  and  it  depends  on  you  to  make  the 
"account  grow." 

The  original  kept  in  the  house  book  or  volume  (Fig.  E-3),  the 
carbon  given  to  the  salesman,  who  is  instructed  to  check  (V)  oppo- 
site the  class  of  articles  sold,  and  to  fill  in  the  other  blank  spaces,  and 
return  the  slips  or  blanks  from  each  town.     These  blanks  are  actual 


Fie:.  E-.^ 


78  Loose  Leaf  Books  and  Systems. 

size  as  shown  and  printed  on  one  side  as  follows: 

f     Form   11 


T0WN_ 


-State- 


Name- 


o 


ADDRESS- 


BUYER- 


-Rating_$- 


Called_ 


J  90 Salesman. 


Sold  this  trip 


o 


Coffee  Bean 

"       Ground 
Teas 
Spices 

Bakg.  Powder 
Extracts 


BAGS 


BBLS. 


CASES 


LBS. 


DOZ. 


SELLING  COMPETING  LINES 


Coffees. 
Teas 


Spices. 


Bakg.  Powder. 
Extracts 


If  not  sold  why_ 


o 


prospects  for  future. 


Have  they  any  complaint. 
Progressive 


Further  remarks  over 


Loose  Leaf  Books  and  Systems. 


79 


Used  by  salesmen  in  |  inch  price  book  cover  (D),  filed  and  kept 
for  reference  in  the  house  in  prong  file  (E-3),  3  inch  capacity,  which 
holds  1,000  sheets. 

These  blanks  may  be  arranged  to  suit  any  kind  of  business,  and 
salient  points  noted  on  which  information  is  desired; 

Or,  for  buyers  as  well  as  sellers; 

For  grain,  wool,  fruit  or  other  buyer's  reports  to  the  house; 

For  adding  machines,  typewriters,  agricultural  implements,  etc. 

A  little  Loose  Leaf  Memo.  Cover  (Fig.  D),  is  filled  with  sufficient 
sheets  (11),  for  a  day  or  two  and  particulars  may  be  noted  on  one  of 
these  sheets  during  his  visit  to  each  customer.  Should  the  salesman 
call  on  a  prospective  customer,  for  whom  he  has  no  sheet,  he  fills  up 
one  of  the  blanks  with  which  he  is  supplied. 


Fig.   D. 

These  sheets  (Form  11),  are  sent  in  daily  by  the  salesman,  and  the 
information  copied  on  the  blank  in  the  house  book,  or  these  original 
reports  are  filed  in  a  special  cover  (of  greater  capacity)  (D-3,  E-3), 
for  each  salesman,  arranged  alphabetically  by  town,  or  as  may  suit 
the  user.  When  the  salesman  goes  over  the  territory  again,  he  is 
given  copies  of  the  bla\iks  used  on  his  last  trip,  which  recall  the  former 
visit,  refresh  his  memory  and  give  him  advantages,  he  could  not  other- 
wise have  and  the  result  of  his  second  visit  is  reported  in  like  manner 


80  Loose  Leaf  Books  and  Systems. 

as  the  first,  by  return  of  both  old  and  new  blanks  on  each  customer. 
This  record  alone  is  one  of  the  most  valuable  in  the  house.  It  gives 
the  date  of  the  visit,  if  sold  a  brief  reference  to  the  character  of  goods; 
if  not  why  not,  either  because  the  merchant  is  stocked  up,  absent,  has 
a  grievance  or  ordered  from  another  house;  what  goods,  of  a  com- 
peting line,  he  handles,  and  brand  of  same;  prospects  for  future  busi- 
ness: buyer's  name  (when  there  is  a  special  buyer  for  this  class  of 
goods),  and  remarks.  When  these  cards  reach  the  home  office, 
correction,  if  anv,  is  made  on  the  house  list  and  such  notations  as  mav 
be  thought  valuable  for  future  reference. 

Should  the  salesman  report  a  date  on  which  the  customer  wishes 
quotation,  or  request  prices  on  special  goods,  notations  for  future,  etc., 
the  card  or  slip  is  filed  in  the  "follow  up  cover"  E-3  (Chapter  XVH), 
under  the  proper  date  for  attention.  The  memo.,  date,  etc.,  is  noted 
as  attended  to  on  card  and  it  is  ag-ain  moved  forward  and  filed  to  come 
up  at  a  future  date,  say,  5  to  10  days  later,  in  regular  course,  should 
no  results  have  so  far  followed.  The  original  card  is  also  marked  with 
date  memo,  and  wdiat  day  put  forward,  the  original  being  reference 
to  the  other  slip. 

These  blanks  are  printed  on  thin,  tough  linen  paper.  The  house 
book  or  cover  (E-3),  three  inches  thick  will  hold  1,000  of  these  sheets 
or  reports,  and  may  be  indexed  under  towns  arranged  alphabetically, 
and  under  each  town  the  names  in  alphabetical  order.  Thus  in  sub- 
division "A"  all  towns  beginning  with  "A,"  in  subdivision  "B"  all 
towns  beginning  with  "B,"  etc.  A  page  of  yellow  or  manila  paper 
might  subdivide  each  town,  so  that  under  "A"  there  may  be  10  or  12 
towns,  but  between  each  town  there  is  a  yellow  page.  Every  card 
between  these  yellow  slips  (or  in  any  one  town),  is  arranged  alpha- 
betically, which  enables  you  to  find  the  name  desired,  or  one  or  many 
in  any  town  at  a  moment's  notice. 

This  same  system  may  be  used  by  Life  and  Accident  Insurance 
(Form  12),  Advertising  iVgencies  (Form  13),  etc. 


Loose  Leaf  Books  and  Systems. 


81 


^ 


Form  12 


Name_ 


Address. 


o 


Occupation. 


With. 


Age. 


_Mar.  or  Single. 


Has  Pol.    $. 


.Expires. 


.190_ 


o 


Interested  in  our  form_ 


Called. 


_1  Qn  ■     Rfsiii  t 


O    Engagement_ 


_1  90_ 


.A.  M. 


P.  M. 


Insurance   Solicitor's  Blank. 


82 


Loose  Leaf  Books  and  Systems. 


O 


)RM     13 

Namf 

AnnRF^"^  Nn 

Rtrfft 

City 

Rii'^iNF'^'; 

RATINn  $ 

Anv.  Man'Hr 

Datf  Cai  I  Fn 

iqn.          Ry 

Anxn    HANni  Fn  THRn. 

AnPNTY 

Nnw  AnvTH.  m 

RPAPF 

(1           ((        (1 

II 

(1           f(        ((                                                             11 

Rfsui  t  of  Cai  I 

PRnRPFCTS 

r,Ai  1    Ahain  or  Writf 

1  pn 

1  qn 

II                11            II              11 

iqo 

iqo 

MaHF  CnNTRAPT  FOR 

Spacf 
FwniNn 

TiMFS 

Rfrim                                                  1  qo 

1  qn 

TFRM.q     $ 

Payari  f 

Discount  for  Cash  i  o  Days 

/ 

o 


o 


Advertising  Solicitor's  Blank. 


Loose  Leaf  Books  and  Systems.  83 

This  system  can  be  used  advantageously  in  any  business  in  wliich 
outside  detailed  information  is  required  or  in  which  solicitors  reports 
are  depended  upon. 

In  such  cases  there  is  no  necessity  of  copying  reports,  as  they  may 
be  filed  as  turned  in,  by  date,  maturity,  class,  location,  alphabet,  or 
solicitor's  name. 

The  little  book  (Cover  E-3),  3  inches  thick,  6  inches  high  by  4 
inches  wide,  holding  these  slips  is  called  the  Book  Form  Card  Index, 
because  it  is  a  card  index  in  book  form.     It  is  of  the  prong  file  class. 

One  great  advantage  of  this  Book  Form  Index  is  its  portability. 
If  the  names  of  customers  of  any  one  territory  or  state  be  needed  for 
reference,  the  oflHce  boy  is  instructed  to  hand  you  the  particular 
volume  wanted  without  the  necessity,  as  in  consulting  the  old  card 
index,  of  being  obliged  to  go  to  the  card  index  case,  have  the  special 
cumbersome  draw^er  brought  to  you,  or  the  loose  cards  laid  on  your 
desk. 

In  the  latter  case,  the  order  may  be  disarranged  and  the  cards 
mixed,  or  mislaid  and  some  lost. 

The  Book  Form  Card  Index  (Cover  E-3),  can  be  opened  instantly 
for  the  removal  or  insertion  of  leaves,  the  leaves  turned  and  cards 
found  much  more  quickly  than  the  ordinary  card  index.  The  former 
lias  all  the  advantages  of  a  book,  including  the  ease  of  finding  a  cer- 
tain page  without  the  disadvantage  of  passing  backward  and  forward 
over  the  card  for  which  you  are  hunting,  as  is  the  case  in  many  old 
fashioned  card  indexes. 

Another  advantage  in  daily  reports  is  that  the  slip  relating  to  each 
customer  is  separate  and  distinct  from  the  others  and  all  the  informa- 
tion about  that  party  is  together.  It  relieves  the  salesman  or  solicitor 
of  writing  letters  and  also  obviates  the  objection  so  often  found  in 
letters,  namely:  That  two  or  more  customers  may  be  reported  on 
one  letter  sheet  wdiich  prevents  filing  the  information  separately 
unless  separated    and   copied    after   reaching   tlie    oflfice.     A   minor 


84  Loose  Leaf  Books  and  Systems. 

clerk  can  have  all  new  cards  going  out  and  tabulate  those  returning 
and  attend  to  all  the  routine  except  action  by  the  Sales  Manager. 

This  system  requires  but  one  clerk's  time  and  gives  most  satisfac- 
tory results. 


Loose  Leaf  Books  and  Systems.  85 

Chapter  XVII. 
FOLLOW  UP  SYSTEM. 


Many  merchants  advertise  attractively,  and  receive  numerous 
inquiries  for  catalogues,  quotations,  etc.,  but  have  no  satisfactory 
machinery  to  follow  up  the  inquiries  and  insure  attention  until  either 
the  party  has  been  made  a  customer,  or  it  is  demonstrated  beyond 
doubt  that  he  has  had  all  the  attention  possible.  The  Follow  Up 
System  may  accomplish  the  purpose. 

When  an  inquiry  is  received  a  blank  as  below  (Fig.  14)  is  headed 
with  name,  address,  etc. : 

The  date  of  his  letter  is  entered,  and  if  a  catalogue  is  sent  it  is  so 
noted.  If  quotations  are  asked  they  are  furnished,  and  that  also  is 
noted.  The  blank  (Fig.  14,  actual  size),  is  then  filed  in  a  Book  Forvi 
Card  Index  (Cover  E-3),  under  a  date  which  would  allow  of  reply, 
say,  five  to  ten  days,  or  longer  depending  on  the  distance. 

As  letters  are  received  and  answered  they  are  noted  on  the  card 
and  again  put  forward  until  some  results  follow.  The  blanks,  which 
are  here  shown  of  actual  type  and  size,  fit  a  Book  Form  Card  Index ^ 
which  is  used  as  described  (See  Chapter  XVIII).  When  the  blank 
has  accomplished  its  purpose,  it  is  either  placed  in  a  transfer  cover 
(Figs.  F-2,  F-3,  G),  arranged  in  alphabetical  order,  or  placed  in  the 
correspondence  file.  In  the  volume  of  Book  Form  for  Follow  Up 
and  maturity  system  the  index  is  of  months,  each  month  indexed  by 
separate  leaves  and  for  days  pages  tabbed  each  from  one  to  thirty-one. 

These  can  be  shifted,  removed  or  inserted  as  quickly  and  easily 
as  a  card  index.  The  leaves  fit  the  salesmen's  report  index  as  well 
as  the  maturity  index,  both  covers  being  the  same  dimensions,  mech- 
anism and  finish,  but  marked  distinctly  and  in  any  manner,  when  so 
desired. 


86 


Loose  Leaf  Books  and  Systems. 


/    Form  14 

Namf 

Cc 

)R.  N0._ 

\ 

_    Street 

o 

Town 

Business 

Rating 

INQUIRED  OR  WROTE  US 

WE  WROTE 

WE  SENT 

ORDERED 

DATE 

FOR 

DATE 

FORM 
LETTER 

DATE 

CAT'LGE 
OR  QUO. 

DATE 

o 

SOURC 

F  INOUIRY 

Remar 

KS 

o 

\ 

Loose  Leaf  Books  and  Systems.  87 

The  expense  blanks  (Form  15),  are  used  by  traveling  salesmen 
and  mailed  to  the  house  every  Saturday  evening.  By  this  means  the 
traveling  expense  accounts  may  be  kept  posted  up  and  the  Sales 
Manager  advised  promptly  of  funds  in  salesmen's  hands,  or  their 
needs.  On  the  reverse  is  a  recapitulation  of  cash  received  and  paid 
out,  and  also  advice  of  weekly  route. 

The  advantage  of  this  little  blank  can  only  be  fully  appreciated 
when  used. 

This  blank  is  carried  by  the  salesmen  in  the  same  loose  leaf  mem- 
orandum book  (Fig.  D),  in  which  he  carries  his  customer's  report 
blanks,  and  if  need  be  he  can  retain  a  duplicate  by  using  a  carbon 
sheet  carried  by  salesmen  in  same  cover  (D,  ^  inch),  with  his  report 
blanks. 


88 


Loose  Leaf  Books  and  Systems. 


Form 
Of 

•5                                                                                                   ,                                                        ^ 
WEEKLY  EXPENSE  ACC'T 

o      ''"' 

REC'D  CKS. 

PAID  OUT 

BAL.  CASH  ON  HAND 

BAL.  ON  HAND 

Q                                           ROUTE  FOR  NEXT  WEEK 

DATE 

TOWN 

HOTEL  OR  CARE 

MON. 

TUE. 

Wed. 

Thu. 

Fri. 

Sat. 

Sun. 

MON. 

J 

Loose  Leaf  Books  and  Systems. 


89 


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D 

^ 

90  Loose  Leaf  Books  and  Systems. 

Chapter  X\'IIL 

COLLECTION  TICKLER  BOOK  FORM. 


Many  houses  desire  a  short,  but  sure  method  of  watching  accounts. 
One  metliod  is  to  use  tickets' made  of  good  tough  paper,  actual  size 
as  beloAV,  (Form  16): 

When  the  bookkee})er  finishes  posting  each  sheet  of  the  Loose  Leaf 
Bill  or  Sales  Register  (XI\  ),  he  hands  this  sheet  to  the  maturity  clerk, 
who  notes  the  name  and  address  of  the  debtor  with  date  when  due, 
amount  of  bill  on  the  tickets  (16).  These  are  filed  in  the  Book  Form 
Card  Index  (Cover  E-3),  to  come  up  10  days  before  the  maturity 
of  the  bill.  Thus  if  e^oods  are  sold  on  30  davs  time  the  ticket  is  filed 
to  come  up  in  20  days,  and  a  statement  or  a  reminder  is  then  sent 
debtor  and  the  ticket  put  forward  to  maturity  date;  if  not  paid, 
either  another  statement  is  sent,  or  a  form  letter  calling  attention  to 
the  account  as  being  due,  or  a  draft  is  drawn  and  so  noted.  The 
ticket  is  tlien  put  forw^ard  a  sufhcient  time  to  admit  of  reply.  Such 
action  is  then  taken  as  may  seem  best. 

Some  customers,  however,  buy  small  bills,  and  pay  at  the  end  of 
the  month,  and  in  this  case,  if  it  is  desired  to  have  the  account  kept 
written  up,  the  maturity  clerk  heads  the  card  (16)  and  enters  the 
first  bill  and  files  it  to  come  up  the  first  of  the  succeeding  month. 
As  the  next  bill  is  bought  it  is  added  on  this  ticket  and  so  on  to  the  end 
of  the  month.  These  tickets  are  always  arranged  alphabetically 
under  each  maturing  date  and  can  be  easily  located.  Thus  on  the 
1st  there  may  be  100  monthly  accounts  maturing,  but  if  arranged 
alphabetically  any  one  may  be  quickly  picked  out. 

Statements  of  large  single  bills,  or  bills  bought  on  say  30  days 
time  and  then  maturing,  are  filed  under  maturity  date. 


Loose  Leaf  Books  and  Systems. 


91 


Form   16 


Cor.  No. 


Name- 


o 


Street. 


TOWN_ 


Rating. 


Salesman, 


.Due. 


o 


Statement  Sent_ 


.Ansd._ 


Date  Draft_ 


o 


Through. 


.190- 


_  $- 


.BANK- 


Draft  Ret'D. 


To_ 


.Coll.  Agency. 


_190_ 


92  Loose  Leaf  Books  and  Systems. 


Chapter  XIX. 
REPORTS  FROM  LOCAL  AGENTS,  BRANCHES,  ETC. 


Every  systematic  corporate  management  requires  regular  peri- 
odical reports  or  statements  from  its  agents  or  representatives  at  other 
points.  These  should  be  compreliensive  and  yet  concise  and  all 
agents'  reports  should  be  uniform  in  size  and  character  of  information. 
The  agent  should  retain  a  carbon  copy  of  his  report  for  convenience. 

Loose  Leaf  Covers  should  be  used  to  hold  these  reports  in  neat  and 
convenient  form  for  reference  and  preservation  without  the  necessity 
of  folding  or  filing  away  in  cases.  When  in  loose  leaf  covers  they  may 
be  used  by  clerks  at  the  home  office  as  any  bound  book  (A-C).  The 
agent  may  have  similar  covers  at  his  office. 

These  reports  may  be  made  in  indelible  pencil  or  on  typewriter 
with  carbon  copies,  as  errors  of  copying  are  eliminated  and  much  time 
economized. 

Field  or  traveling  agents  should  be  provided  with  convenient  or 
pocket  size  loose  leaf  report  books  (D,  D-2),  using  one  sheet  only  for 
a  subject  or  customer,  and  post  binders  (F-2,  F-3,  G),  provided  with 
suitable  indexes  in  the  office  to  which  they  report  for  proper  filing  or 
arranging  same. 


Loose  Leaf  Books  and  Systems.  93 

Chapter  XX. 
VOUCHERS  AND  VOUCHER  RECORD. 


All  bills  are  paid  by  vouchers  (Form  XXXVI). 

When  a  bill,  for  purchase  made,  is  received,  it  is  properly  checked 
as  to  receipt,  prices,  extension,  etc.,  as  detailed  in  Chapter  XI,  on 
"Inbound  Invoices"  and  goes  to  auditor  or  other  officer  to  be  approved 
for  vouchering. 

In  the  case  of  out  of  town  purchases,  each  invoice  is  vouchered 
separately,  except  instances  where  many  small  bills  are  frequently 
bought  from  the  same  house,  in  which  case  the  voucher  may  embrace 
a  number  of  items. 

City  bills  are  vouchered  for  the  month's  purchases,  except  when 
goods  are  bought  in  large  lots  subject  to  special  discounts  for  cash 
payment,  etc.  The  invoices  are  listed  by  the  bookkeeper  on  voucher 
blank  (Plate  XXXVI),  giving  date  and  a  brief  description  and, 
amount  verified  by  an  assistant,  entered  on  the  voucher  record  (XVI). 
and  numbered  with  proper  serial  number.  The  voucher  record 
(XVI)  page  is  about  14  inches  wide,  or  on  binding  edge,  by  any  con- 
venient or  necessary  length. 

The  page  has  50  spaces  or  horizontal  lines  numbered  on  one 
page  ''00"  to  "49"  and  on  the  next  page  "50"  to  "99"  by  prefixing 
the  serial  number  say,  "21"  before  the  "00"  numbers  the  lines  "2100" 
"2101"— "2102,"  etc.,  without  the  necessity  of  repeating  the  "21;" 
in  like  manner  "21"  before  the  "50"  on  the  next  page  numbers  the 
lines  "2150"— "2151"— "2152,"etc. 

This  voucher  page  has  vertical  spaces  or  columns  headed  "Date," 
"Number  of  Voucher,"  "Favor  of,"  "For  What,"  and  "Total 
Amount."     In  addition  to  these,  are  columns  for  such  accounts  as 


94  Loose  Lp:af  Books  and  Systems. 

liave  many  entries,  sncli  as  for  a  manufacturing  business,  supplies 
or  raw  material,  light,  heat  and  power,  sundry  general  expense, 
office  expense,  etc.,  and  one  sundry  column  for  any  accounts  not 
enumerated  above.     See  form  XVI. 

If  Voucher  No.  2100,  12-10,  was  in  favor  of  Simmons  Hardware 
Co.  for  "2  Water  Filters  $10.00,"  ''i  doz.  Brooms,  $1.50"  and  "500 
^  Bolts  $5.00,"  we  would  enter  in  the  total  column  $16.50,  and  in  the 
sundry  column  Factory  Furniture  $10.00;  and  in  the  regular 
columns  Manufacturing  Expenses  $1.50,  Supplies  $5.00. 

At  the  end  of  the  month  we  post  the  footings  of  each  regular 
account  column  to  its  respective  account  in  the  ledger,  but  post  each 
item  in  the  sundry  column  to  the  proper  ledger  account  and  check  in 
the  (V)  space.  Thus,  we  would  post  to  Factory  Furniture  in  the 
Ledger, 

December  10th,  1906,  Voucher  No.  2100 $10.00; 

Manufacturing  Expense,  $1.50,  and  Supplies,  $5.00  are  included  in 
total  of  columns  having  regular  columns  for  these  last  two  accounts, 
among  the  regular  columns. 

The  sundry  column  avoids  the  necessity  of  many  separately  headed 
columns,  which  may  have  only  one  or  two  entries  each  month.  The 
total  of  each  regular  account  column  and  the  separate  items  in  the 
Sundry  Column  having  been  posted  to  the  debit  of  the  respective 
ledger  accounts,  equal  the  sum  of  the  total  column,  which  is  credited 
to  '"^Vouchers  Audited." 

There  is  a  ledger  account  "Vouchers  Audited"  to  which  is  credited, 
from  the  Voucher  Record,  the  total  amount  of  vouchers  audited. 

The  total  of  each  regular  column  is  charged  to  the  proper  account 
and  during  the  month  the  separate  charges  or  amounts  in  the  Sundry 
Column  have  also  been  charged,  really  making  the  voucher  record  a 
journal. 

At  the  close  of  the  month  the  amount  or  balance  standing  to 
credit  of  "Vouchers  Audited"  in  the  ledg-er  is  the  total  amount  of 


Loose  Leaf  Books  and  Systems. 


95 


unpaid  vouchers  audited  or  accounts  payable. 

The  unpaid  vouchers  are  kept  in  a  file  or  pigeon  hole  and  as  paid 
are  charged  on  the  Cash  Book  to  Vouchers  Audited;  of  course  in  each 
case  noting  in  tlie  Cash  Book  the  7iumbei'  of  the  voucher  and  to  ichom 
paid. 

This  method  avoids  numerous  open  "accounts  payable"  in  the 
ledger,  and  consolidates  the  total  indebtedness  for  accounts  payable 
into  one  account,  that  is  "Vouchers  Audited." 

The  continuous  or  loose  leaf  invoice  book  (E-4),  has  all  the  orig- 
inal bills,  which  have  been  vouchered,  pasted  each  on  its  respective 
page,  and  on  these  bills  the  stamp  showing:  Daie  Vouchered  and 
Number  of  Voucher,  which  makes  an  excellent  check  against  vouch- 
ering  a  bill  or  duplicate  a  second  time.      (See  Page  64;.) 

An  index  of  vouchers  giving  name  or  favor  of,  number  of  voucher 
■and  date  of  voucher  may  also  be  used  for  ready  reference  to  one  or  all 
of  the  vouchers,  which  may  have  been  made  to  any  one  party  and  as 
the  vouchers  are  paid  they  are  so  marked  on  the  voucher  register. 

An  apology  may  be  made  for  going  so  fully  into  the  details  above. 


Fig.  r-6. 


but  it  is  done  solely  for  the  benefit  of  the  reader  who  may  not  be 
familiar  with  this  short  method,  and  who,  in  the  absence,  of  explicit 
explanation,  might  be  disappointed  in  the  system. 

This  voucher  record  has  a  light  loose  leaf  stiff  cover  holding  about 


96  Loose  Leaf  Books  and  Systems. 

50  slieets,  say,  ^  inch  (Fig.  D-2),  or  1  inch  (Fig.  E-3),  capacity  which 
is  convenient  to  handle  and  in  an  ordinary  business  should  hold  about 
two  or  three  months'  supply  of  sheets.  These  completed  sheets  are 
removed  as  the  cover  fills  and  are  placed  in  regular  sequence  on  a  post 
binder  (Figs.  F  and  G  or  G-4),  made  to  fit  the  sheets. 

For  petty  disbursements  $50.00  or  $100.00  may  be  kept  in  the  cash 
drawer,  which  is  used  for  such  items  as  telegrams,  postage,  etc.  As 
these  petty  tickets  accumulate  they  are  sorted  out,  entered  on  a  regular 
voucher  (Plate  XXXVI),  proper  distribution  of  the  accounts  made, 
and  a  check  drawn  for  "Petty  Cash  Refund." 

This  amount  of  cash  is  replaced  in  the  Petty  Cash  Drawer  and  the 
same  process  of  refunding  continued  from  time  to  time.  This  petty 
cash  voucher  is  entered  upon  the  voucher  record  as  any  other  voucher, 
distribution  made  in  proper  columns  and  charged  as  usual.  There 
should  be  in  the  petty  cash  drawer  cash  or  equivalent,  at  all  times,  of 
the  sum  set  apart,  be  it  $100.00,  $200.00  or  $500.00.  The  vouchers 
have  holes  punched  near  the  bottom  edge  for  filing  on  a  post  binder  in 
numerical  order  after  return  duly  receipted. 

A  post  binder  (Fig.  G),  with  a  6  inch  post  will  hold  about  2,000 
vouchers  (of  twenty-five  pound  linen  paper),  and  prove  not  only  a 
safe,  but  very  convenient  form  in  which  to  keep  them  for  security 
and  ready  reference.  When  kept  in  this  manner  it  is  a  book  of  2,000 
sheets  arranged  numerically  by  voucher,  any  sheet  of  which  may  be 
found  almost  instantly.  The  vouchers  remain  as  fresh  and  free  from 
dust,  wrinkles  and  dog  ears  as  when  placed  in  the  post  binder,  and 
take  up  about  6x8  inches  space. 

In  no  other  manner  can  so  many  papers  be  filed  as  convenient  of 
access,  or  in  such  small  space. 


Loose  Leaf  I^ooks  and  Systems. 


97 


.  Chapter  XXI. 

CONTINUOUS  INVENTORY  AND  STOREROOM  ACCOUNT. 
FOR  MANUFACTORY,  METAL,  ETC. 


The  purchasing  agent  is  in  charge  of  purchases  and  merchandise, 
stock  books  (Form  VII,  Covers  A,  C,  E-3,  F),  and  has  as  assistants  a 
stock  clerk  in  the  office,  a  storekeeper  in  the  factory,  with  assistant 
storekeepers,  one  for  assembhng  and  one  for  machine  shop,  plating 
department  and  tool  room  floor,  etc. 


Fig.   F. 


The  purchasing  agent  is  stock  keeper  and  keeps  the  stock  ledger 
(see  Plates  VII  and  VIII).  He  has  calculated  with  the  advice  and 
aid  of  the  General  Manager  or  Superintendent  of  the  factory  the  mini- 
mum quantity  of  raw  material  to  be  in  stock,  and  when  the  stock  drops 
to  that  point  advises  the  proper  officer  and  asks  instructions.  When 
stock  runs  low  or  new  material  is  needed  a  requisition  or  order  to  buy 
is  handed  the  purchasing  agent.  He  gets  quotations  and  makes  out 
a  purchase  order  on  some  factory  or  dealer,  in  duplicate.  He  mails 
the  original  purchase  order,  if  a  freight  shipment,  with  full  shipping 
and  other  directions  to  the  seller  of  the  goods  and  holds  the  duplicate 


98  Loose  Leaf  Books  and  Systems. 

until  he  receives  the  invoice  and  B-L.  Upon  receipt  of  documents 
from  the  shipper  he  compares  prices,  terms,  delivery,  etc.,  and  if 
agreeing  with  purchase  order  makes  out  a  notification  to  the  store 
keeper  (Plate  XXXV),  to  look  out  for  these  goods.  If  the  purchase 
is  to  arrive  by  express  or  messenger  he  does  not  wait  for  invoice,  but 
at  once  notifies  the  store  keeper  by  form  XXXV  to  look  out  for  these 
goods.  The  store  keeper  is  receiving  clerk,  and  upon  arrival  of  goods 
receives  and  checks  same  with  the  notification  blank  of  the  Purchase 
Department,  weighs  or  counts  the  goods,  and  at  once  notifies  the 
Purchase  Department  of  arrival  by  returning  blank  XXXV  properly 
filled  out,  that  they  may  be  inspected.  The  purchasing  agent  inspects 
as  to  quality,  style,  etc.,  and  if  O  K  these  goods  are  put  in  bins,  shelves, 
or  in  such  place  as  may  be  most  convenient  for  the  issuance  and  dis- 
tribution. The  steel  may  be  in  racks,  the  sheet  brass  on  shelves,  etc. 
The  store  keeper  having  filled  up  blank  notification  (Fig.  XXXV),  as 
to  date  of  receipt,  weight,  condition,  how  received,  freight  to  be  paid, 
etc.,  turns  this  blank  back  to  purchase  department  with  freight  bills. 

The  Purchase  Department  O  K's  the  freight  bill,  when  received 
with  goods,  and  sends  delivery  man  to  cashier  for  his  charges. 

The  Purchase  Department  clerk  having,  from  his  purchase  order, 
previously  entered  on  his  Stock  Ledger  (Plate  VII,  VIII)  the  date  and 
quantity  purchased,  now  turns  to  the  page  set  apart  for  this  com- 
modity (say,  sheet  brass),  (Plate  VII),  and  enters  the  quantity  received. 
Thus  to  his  balance  of  stock  on  hand  at  starting,  he  adds  the  new 
receipts  of  goods,  which  shows  the  quantity  on  hand,  provided  none 
has  been  withdrawn. 

His  purchase  record  shows  the  quantity  bcaight,  price  and  from 
whom  bought,  and  is  simply  a  record  of  purchases  and  prices. 

The  store  keeper  has  under  his  charge  all  material  in  stock,  all 
receipts  and  issuance  of  same.  He  keeps  no  books,  his  notification 
of  goods  to  arrive  (XXXV),  advises  him  of  expected  receipts. 

His  requisition  (Form  8,  Chapter  IX,  Page  56),  for  goods  needed 


Loose  Leaf  Books  and  Systems.  99 

by  any  one  department  is  the  authority  for  deUvery  of  goods.  The 
notification  sHps  (XXXV),  as  we  have  seen  are  returned  to  the  pur- 
chase department,  the  requisition  blanks,  which  he  has  honored  or 
filled  are  sent  to  the  stock  clerk,  and  the  store  keeper  is  not  hampered 
by  having  books  of  accounts  to  keep.  The  store  keeper  has  two 
or  more  clerks,  one  for  each  floor,  who  remain  in  the  several  stock 
rooms  arranging  and  caring  for  the  stock,  except  when  delivering 
goods  needed  on  jobs. 

Every  shop  or  manufacturing  order  goes  to  the  Superintendent  of 
the  proper  department,  who  is  supplied  with  a  block  of  requisition 
blanks  (Form  8).  The  Superintendent  looks  over  the  job  or  manu- 
facturing order,  determines  about  how  much  material  he  needs  and 
pencils  the  amount  or  quantity  and  class  of  articles  on  the  requisition 
blank  (Form  8,  Page  56),  and  hands  it  with  the  manufacturing  order 
to  the  workman  who  is  to  do  the  work.  This  workman  takes  the 
requisition  (Form  8),  to  the  store  room  clerk  of  his  floor,  places  his 
pay-roll-number  on  the  requisition,  signs  it  and  hands  to  this  clerk 
in  return  for  material.  If  preferred,  the  Superintendent  could  send 
the  requisitions  direct  to  the  store  room  clerk,  whereupon  this  clerk 
gets  out  the  material,  and  takes  or  sends  the  material  together  with 
the  requisition  to  proper  bench,  press  or  table,  and  has  the  workman, 
to  whom  he  delivers,  sign  the  requisition  for  receipt  of  goods.  The 
store  room  clerk  places  requisitions  in  file  (H),  slip  or  on  hook,  and  at 
close  of  day  hands  them  all  into  the  stock  department. 

The  stock  clerk  sorts  out  these  filled  requisition  blanks  according 
to  class,  kind,  etc.,  and  enters  them  on  his  stock  ledger  daily. 

When  more  material  has  been  issued  on  any  one  job  than  is  used  a 
credit  ticket  is  returned  with  the  surplus  of  material  with  number  of 
job,  etc.,  to  store  keeper,  who  receives  the  material  and  turns  in  this 
credit  material  ticket  (Form  17),  to  stock  keeper  for  entry  on  his 
ledger  just  as  if  it  had  been  purchased.  He  in  turn  hands  credit 
ticket  to  cost  clerk  for  entry  on  the  duplicate  job  ticket. 


100  Loose  Leaf  Books  and  Systems. 

If  more  than  one  requisition  has  been  filled  for  one  class  or  kind 
of  material  he  enters  in  his  stock  ledger  (Plates  VII,  VIII,  Figs.  A, 


Returned   Material  on    Reo.   No. 

DATF                                                                      M  F-n       MO 

Received  from  workman   no. 

Quantity. 

Mat'u  or  Articles. 

ISSUED    ON,    BL 
FO  R     R  EQU  1  SI 

JT     NOT     USED 
r  ION    ABOVE. 

STORE     KEEPER. 

Form  17. 


C,  D-3,  E-3),  in  short,  or  in  the  column  headed  "quantity  issued," 
with  date  and  job  order  number.  He  carries  total  quantity  of  these 
tickets  daily  to  column  headed  "total  issued,"  which  shows  total 
quantity  withdrawn  from  stock  for  that  day.  Should  any  used 
material  be  returned  he  enters  that  as  receipts  from  the  ticket  (17). 
These  columns  of  his  stock  ledger  are  kept  footed  or  added  in  pencil 
and  he  can  report  at  any  time,  quantity  bought,  quantity  received  and 
quantity  issued.  He  will  know  how  much  on  hand,  how  much  bought, 
and  yet  to  be  received  at  any  time.  As  the  pages  of  each  kind  of  goods 
have  the  heading  "minimum  capacity"  to  be  in  stock  at  all  times,  he 
can  plainly  keep  advised  as  to  being  in  line,  or  not,  and  as  the  mini- 


Loose  Leaf  Books  and  Systems.  101 

mum  is  reached  he  orders  anew  or  reports  for  instructions. 

Should  an  inventory  be  needed  at  any  time,  it  is  a  simple  matter 
to  make  the  list  of  goods  on  hand  from  his  stock  ledger  (VII),  place 
the  ruling  value  or  quotation  of  that  date  opposite  each  article  and 
calculate  the  value  in  dollars  and  cents.  The  requisition  blanks 
(Form  8,  Chapter  IX),  after  being  entered  in  the  stock  ledger  are 
handed  the  cost  clerk,  who  enters  on  duplicate  job  ticket  or  manufac- 
turing order  the  material  used  so  that  he  has  a  record  of  that  matter 
promptly. 

The  store  keeper  also  reports  receipt  and  issuance  of  all  finished 
or  partly  finished  parts  treating  each  class  and  condition  as  he  w^ould 
raw  material.  The  stock  keeper  keeps  account  on  his  ledger  of  these 
parts  distinct  in  kind  and  class. 

When  a  lot  of  parts  for  one  size  of  article  are  made  in  the  rough 
they  are  handed  the  storekeeper  wuth  the  job  ticket,  or  order  receipted 
for,  by  workman,  and  this  job  or  manufacturing  order  handed  the 
stock  keeper  for  entry  in  his  ledger. 

When  unfinished  parts  are  to  be  withdrawn  from  stock  to  be  fin- 
ished or  plated  a  requisition  (Form  8),  just  like  one  for  raw  material 
is  made  out  by  Superintendent,  or  his  clerk,  and  on  this  requisition  is 
issued  these  parts,  which  with  the  job  ticket  or  order  go  to  some 
assembling,  finishing  or  plating  room.  When  these  parts  are  finished 
or  plated,  they  go  back  in  stock  through  store  keeper,  and  the  ticket 
handed  the  stock  keeper,  who  enters  same  in  his  stock  ledger  (VIII), 

The  stock  keeper  hands  the  cost  department  all  job  or  manufac- 
turing orders  coming  from  store  keeper  as  promptly  as  possible  after 
entering  same  in  his  stock  ledger.  The  stock  ledger  (VII,  VIII), 
should  show  quantity  of  goods  on  hand  or  bought  and  not  yet  re- 
ceived. 

One  page  being  used  for  one  kind  of  material  or  size  avoids  con- 
fusion. Should  new  classes  or  kinds  of  material  or  additional  parts 
be  added  to  the  list,, these  pages  can  be  added  and  interleaved  in  proper 


10;:^  Loose  Leaf  Books  and  Systems. 

})laces,  in  the  loose  leaf  system  and  still  preserve  the  order  of  class, 
alphabet  or  other  sequence  as  may  be  desired. 

Periodical  count  is  made  of  each  bin,  pile  or  box  of  material,  parts, 
etc.,  say,  once  every  two  or  three  months  to  check  the  stock  as  shown 
at  the  time  by  the  stock  ledger. 

These  counts  are  arranged  so  that  only  one  or  two  lots  need  be 
counted  on  any  one  day.  Frequently  when  any  one  lot  is  low  the 
verification  may  be  quickly  made  and  in  time  the  store  room  clerks 
will  need  no  reminder  to  do  so,  but  having  a  just  pride  in  their  work 
will  be  anxious  to  keep  the  stock  accurately  and  in  good  check. 

(Also  see  Chapter  IX.) 


Loose  Leaf  Books  and  Systems.  108 

Chapter  XXII. 
CORRESPONDENCE. 


Many  houses  have  abandoned  the  copying  press  and  use  carbon 
copies  entirely. 

When  a  letter  is  written  a  carbon  of  same  is  taken  and  filed  with 
the  correspondence.  Thus  we  have  all  the  letters  received  and  the 
answers  to  same  filed  together,  which  makes  the  correspondence 
complete. 

In  the  old  days  when  letters  and  papers  were  copied  in  the  impres- 
sion book  it  was  frequently  necessary  in  going  back  over  matters  to 
call  for  six  or  eight  letter  books  with  pages  duly  marked  to  trace  up 
questions  in  dispute.     This  is  unnecessary  in  later  methods. 

In  the  modern  large  office,  where  quite  a  number  of  correspondents 
are  kept  busy,  it  is  often  desirable  to  have  all  the  correspondence 
emanating  from  the  office,  arranged  by  date  for  several  purposes. 
In  this  case  the  stenographer  takes  two  carbon  copies,  one  usually 
tinted,  red  or  blue,  is  filed  in  the  correspondence  folder  in  a  vertical 
file,  the  other  of  a  different  tint,  is  filed  in  a  post  binder  (Fig.  F-3). 
Thus  we  have  copies  of  all  the  letters  of  each  day  together  on  the  post 
binder  in  order  of  date. 

One  Post  Binder  will  hold  from  one  to  two  thousand  carbon  copies. 

1st.  Should  the  head  of  the  establishment  wish  to  keep  posted 
on  his  own  business  he  could  glance  through  the  letters  on  the  Post 
Binder  each  morning  and  see  what  was  written  the  previous  day. 

2nd.  All  letters  furnishing  quotations  could  go  in  one  binder^and 
all  carbons  relating  to  any  other  special  class  have  their  own  binder, 
each  properly  marked. 

3rd.     All  duns  could  go  on  another  binder,  etc. 


104 


Loose  Leaf  Books  and  Systems. 


Thus  the  quotation  binder  would  be  used  to  check  the  book  form 
card  index  that  no  inquiry  or  quotation  asked,  need  be  overlooked. 
The  dunning  binder  might  be  passed  to  the  credit  man  or  his  assistant 
to  check  the  card  index,  or  collection  tickets,  of  maturing  and  matured 
accounts,  etc.  * 

Some  large  houses  pursue  the  following  method:  When  mail  is 
to  be  answered  the  manager  dictates  to  the  stenographer  from  the 
customer's  letter,  giving  the  stenographer  no  address,  but  simply 
No.  1,  and  with  a  coarse  blue  pencil  numbers  the  customer's  letter 
No.  1 ,  thus  economizing  time.  The  stenographer  numbers  her  reply 
No.  1,  takes  dictation  and  No.  2  letter  follows. 

When  ready  for  typewriting,  the  stenographer  places  the  letter 
to  be  answered  under  the  carbon  so  that  on  the  back  of  the  customer's 
letter  w^ll  be  printed  the  reply,  thus  having  the  letter  and  reply  on 
one  sheet,  provided,  of  course,  the  customer's  letter  sheet  will  accommo- 
date the  reply.  An  extra  carbon  copy  is  also  made  for  preservation 
among  the  chronological  letters. 

By  using  the  reverse  of  a  letter  to  be  answered  for  copy  of  reply, 
the  time  of  filing  clerk  is  saved,  as  one  paper  and  not  two  are  to  be 
filed,  and  also,  at  any  time  you  would  find  the  reply  to  any  letter  if  you 
find  the  original  and  not  worry  about  losing  the  answer. 


Fig.  F-n. 


Loose  Leaf  Books  and  Systems.  105 

Chapter  XXIII. 

ADVANTAGES  AFFORDED  BY  LOOSE  LEAF  COVERS 

FOR  CATALOGUES. 


Every  manufacturer  or  merchant  appreciates  the  fact  that,  no 
matter  how  meritorious  an  unknown  article  may  be,  he  can  find  no 
sale  for  it  unless  it  can  be  shown  or  described,  and  then  the  greater 
the  audience  the  larger  his  sales.  Publicity  and  exploitation  along 
proper  channels,  are  the  subjects  of  deepest  thought  and  consideration, 
and  must  be  attempted  by  one  of  the  following  methods : 

First.     Actual  display  and  explanation  of  the  goods. 

Second.     Pictures  supplemented  by  proper  statements,  or 

Third.  Depending  upon  written  description  alone,  and  each 
method  directed  by  salesmanship. 

The  first  is  more  convincing  and  when  practicable  always  pre- 
ferred, but  the  opportunities  to  exercise  it  are  very  circumscribed. 

The  second  is  not  only  an  excellent  substitute  for  the  first,  but  is 
limited  in  scope  and  results,  only,  by  means  at  hand  to  utilize  it. 

The  third  would  not  be  considered  by  any  modern  business  man, 
when  either  of  the  other  methods  is  practicable. 

When,  therefore,  it  is  impossible  to  reach  the  public  with  samples, 
either  on  account  of  size,  portability  or  number  of  articles,  it  is  evident 
that  faithful  cuts  or  engravings  with  a  clear  exposition  of  merits, 
mechanism  and  results,  is  the  most  judicious  manner  of  showing  the 
goods. 

It  is  no  light  task  to  prepare  a  satisfactory  catalogue,  and  the 
universal  experience  of  every  catalogue  compiler  is  and  always  will 
be,  that  wdien  completed  and  ready  for  issue,  he  can,  even  then,  find 
additions  and  improvements  in  many  important  particulars. 


106  Loose  Leaf  Books  and  Systems. 

WHAT  REMEDY  CAN  BE  SUGGESTED? 

The  higher  the  grade  of  manufacture  the  more  elegant  the  re- 
production and  style  of  catalogue.  The  edition  may  have  cost 
thousands  of  dollars,  and  any  changes  must  be  deferred  until  another 
issue,  if  the  book  is  in  bound  form. 

There  may  be  one  type,  style  or  description  accidentally  omitted, 
or  since  completing  copy,  other  articles  may  have  been  produced 
which  should  be  embraced,  and  yet  correction  or  addition,  without 
impariing  the  artistic  effect  of  the  book,  is  impossible. 

A  few  weeks  or  months  later  the  prices  may  need  revision,  discount 
readjusted  or  additional  plates  to  be  added  and  then  either  one  of  two 
courses  adopted:  Corrections,  additions,  or  cancelations,  are  ex- 
plained, loose  cuts  and  leaves  forwarded  to  such  customers  as  are 
known  to  have  been  originally  supplied  with  the  catalogue  and  request 
made  to  kindly  correct  the  imperfections,  which  must  be  then  fully 
set  forth. 


WHAT  IS  THE  RESULT? 

The  customer's  time  is  too  precious  to  waste  in  correcting  figures; 
the  additional  cuts  or  leaves  may  be  loosely  placed  by  him  in  the  cover 
without  regard  to  location  or  permanence  and  in  a  short  time  the 
loose  leaf  is  mislaid  or  lost.  These  conditions  are  so  well  understood 
that  it  is  decided  to  issue  a  second  edition,  even  though  the  expense 
is  great,  rather  than  depend  on  the  first  edition  securing  proper  cor- 
rection at  the  hands  of  another. 

Every  catalogue-issuing  reader  will  agree  that  the  conditions  just 
outlined  have  been  experienced  in  his  own  case  at  some  time. 

Now  the  situation  has  been  solved  except  where  the  volumes  are 
too  large  and  bulky,  and  even  these  may  be  adjusted  in  size,  type 


Loose  Leaf  Books  and  Systems. 


107 


and  character  of  paper  to  be  either  condensed  to  suit  the  modern 
Loose  Leaf  Cover  (Figs.  F-2,  F-8),  or  divided  into  volumes  of  class, 
character  or  department. 

Should  prices  on  one  or  more  pages  change,  the  proof  is  prepared, 
extra  sheets  bearing  the  same  relative  page  number  as  those  to  be 
replaced  and  a  sufficient  quantity  printed  to  supply  the  customers 
using  the  first  edition;  or  should  new  cuts  be  determined  on  they  may 
be  prepared,  the  sheets  properly  punched  and  forwarded  to  the  cus- 
tomers with  request  to  insert. 

If  the  mechanism  of  the  cover  be  simple  and  durable,  and  little  * 


Fig.'F-S. 


or  no  tax  of  time  to  operate,  the  customer  cheerfully  complies  and 
appreciates  the  completeness  of  contents,  and  reliability  as  to  latest 


108  Loose  Leaf  Books  and  Systems. 

prices.  The  manufacturer  provides  his  customer  not  only  a  revised 
catalogue  at  the  expense  of  a  few  extra  sheets,  but  is  assured  that  the 
same  process  occasionally  carried  out  should  furnish  his  old  trade  a 
perpetual  up-to-date  catalogue,  and  need  only  provide  additional 
copies  for  new  customers. 

The  net  results  of  the  Loose  Leaf  catalogues  are: 

Continuous  up-to-date  catalogues,  at  the  cost  of  the  first  edition, 
plus  only  the  cost  of  printing  corrected  price  sheets  and  cuts, 

And  curtailment  of  the  expense  of  an  entire  new  edition  when 
changes  are  made  and  full  utilization  of  expensive  books,  which  other- 
wise would  be  complete  loss. 

Suggestions:  Carefully  consider  the  size,  contents,  and  style  of 
illustration. 

Decide  as  near  as  may  be  on  color  of  material  and  kind  of  binding. 

Get  the  most  simple,  and  durable  mechanism  which  meets  your 
requirements. 

Provide  yourself  with  a  paper  punch  (J),  arranged  to  perforate 
the  sheets  to  perfectly  fit  your  cover. 

Then  you  will  experience  such  satisfaction  that  you  will  thank  the 
dealer  who,  by  furnishing  suitable  covers,  can  save  you  money,  reduce 
your  worry  and  increase  the  efficiency  of  your  silent  salesman. 


SALESMEN'S  SAMPLES. 


Until  recently  dry  goods  salesmen  carried  samples  of  cloth  and 
silk  either  loosely  tied  or  in  book  form;  later  the  sample  pieces  were 
fastened  to  the  sheets  of  a  bound  book. 

iVt  present  many  large  houses  use  a  loose  leaf  cover,  either  ring, 
flat-opening  (Fig.  D-3),  or  prong  file  device  (Fig.  E-3),  and  use  heavy 
manila  sheets  on  which  is  pasted  by  the  corners,  uniform  shape  and 
size  of  cloth  and  silk  samples,  laces,  embroideries,  etc. 


Loose  Leaf  Books  and  Systems. 


109 


When  one  or  more  patterns  are  sold  out,  the  leaf  or  sheet  is  re- 
moved from  the  cover  and  filed  on  a  post  binder  (F  or  G),  for  future 
reference. 

This  sample  sheet  (Fig.  E-7),  has  space  for  sample  of  cloth,  etc.. 


Fig.   E-7. 

width,  quantity  available  or  for  sale,  price  and  memo,  of  special 
features. 

On  one  sheet  of  sample  file,  two  or  more  different  patterns  may  be 
shown  and  in  a  one  inch  file  100  to  150  different  styles,  colors  or  prints 
can  be  arranged  and  serve  as  an  excellent  means  of  display. 

This  makes  a  compact,  comprehensive  and  most  satisfactory 
manner  of  arranging  dry  goods  samples  and  such  books  economize 
excess  baggage  charges  for  traveling  salesmen. 


110  Loose  Leaf  Books  and  Systems. 

Chapter  XXIV. 
REAL  ESTATE  SELLING  OR  RENTAL  LISTS. 


Real  Estate  Agents  slioiild  have  convenient  lists  of  property  for 
sale  or  rent,  so  that  quick  reference  may  be  made  to  any  class  or 
general  description  on  inquiry  by  a  customer. 

A  general  record  may  be  arranged,  using  one  sheet,  (Plate 
XXX VII),  for  each  piece  of  property  listed  and  filed  or  arranged  in 
Cover  E,  F,  G  by  location,  class  of  land  or  structure,  by  city  lots  or 
farms,  etc. 

This  record  is  made  up  from  data  in  the  loose  leaf  pocket  memo, 
book  (Figs.  D,  D-2),  of  the  clerk  or  party  who  inspects  the  property 
when  placed  in  the  Agent's  hands. 

This  pocket  memo,  book  has  spaces  for  every  essential  detail, 
similar  to  a  large  sheet,  (Plate  XXXVII),  except  in  small  type  and 
condensed  as  to  any  further  questions  which  may  be  necessary  in 
describing  the  property.  Immediately  after  the  owner  has  placed  the 
same  in  the  Agent's  hands,  some  competent  employe  is  dispatched  to 
visit  and  report. 

The  description  is  copied  from  his  memo,  book  (Figs.  D,  D-2), 
upon  the  large  sheet  (Plate  XXXVII),  which  is  placed  on  file  for  further 
reference  after  transcript  is  entered  on  Plate  XX.  It  may  be  put  in  a 
post  binder  (Figs.  G,  G-3),  a  prong  file  (Fig.  E-3),  or  in  a  vertical 
correspondence  file,  arranged  either  alphabetically  by  owner's  name 
or  by  serial  number. 

When  a  house  is  rented  the  original  sheet  of  inspection  may  be 
marked  in  red  ink  the  date  of  rental,  to  whom,  terms  and  amount  on 
the  back  of  the  sheet,  and  also  marked  on  the  general  record  (Plate 
XX),  with  date,  etc.,  and  the  sheet  removed  from  binder. 


Loose  Leaf  Books  and  Systems. 


Ill 


Should  the  same  house  become  vacant  the  sheet  is  taken  from 
transfer  and  placed  in  the  current  binder,  and  again  entered  on  record 
(XX),  just  as  if  it  were  a  new  listing. 

The  agent  may  glance  at  his  "For  Rent"  record  (Plate  XX),  and 


Fig.   G-7. 

see  just  what  is  available.  When  an  inquiry  is  made  he  can  show  his 
record  and  quickly  display  every  one  of  the  bargains  which,  in  his 
judgment,  may  suit  his  client.  The  same  plan  would  be  pursued  in 
offering  for  sale,  and  when  sold  endorsed  on  the  sheet.  The  sheet 
may  be  filed  in  a  transfer  binder,  vertical  file  or  in  file  of  client  for 
future  reference. 

Should  this  piece  of  property  be  again  handled  by  the  same  agent 
he  would  have  nearly  all  the  particulars  at  hand  without  further 
inquiry.  The  ''Real  Estate  Sale  List"'  (XX),  may  be  converted  into 
a  ''For  Rent  List'''  by  changing  the  group  heading  "Price'"  to  "Renf" 
and  changing  the  sub-heading  "Mortgage'"'  to  "Per,"  and  leaving  out 


"at  %." 


This  group  would  then  appear 


RENT 


PER 


DUE 


TERMS 


Otherwise  the  ruling  and  heading  would  answer. 


112  Loose  Leaf  Books  and  Systems. 

Chapter  XXV. 
LAWYER'S  DOCKET. 


This  is  in  a  cover  holding  sheets  11x11  of  heavy  ledger  paper  to 
stand  usage.     (Plate  XXXI). 

Style  of  cause,  parties  to  the  suit,  also  the  attorneys  and  witnesses 
are  entered  as  known. 

There  is  a  space  for  memo,  of  letters,  rulings  and  orders  of  court 
or  other  information  which  may  be  briefly  noted. 

Below,  or  the  bottom  space,  is  for  memo,  of  fees  collected,  expenses 
incurred  to  be  borne  by  the  client,  with  description  and  amount. 

This  blank  may  be  ruled  with  feint  or  horizontal  lines  on  the 
reverse  for  additional  information  if  desired. 


ATTORNEY'S  COLLECTION  BOOK. 

Claims  of  different  kinds  are  sent  to  an  attorney  and  should  all  be 
serially  listed. 

Each  collection  should  be  numbered  for  quick  reference,  and  when 
entered  promptly  on  the  collection  register  (Plate  XXIII),  and  num- 
bered with  the  same  number  as  shown  on  the  register,  the  matter  is 
not  overlooked.  Each  letter  or  paper  relating  to  this  collection  should 
be  penciled  with  the  collection  number. 

It  may  be  a  draft,  an  account,  a  judgment  or  other  claim,  and  its 
class  should  be  written  in  the  register. 

A  vertical  file  jacket  is  used  for  each  claim  or  correspondent  and 
this  file  number  may  be  placed  opposite  the  claim  on  the  register. 

All  papers  relating  to  this  claim  are  filed  in  the  folder  or  jacket. 
When  collected  and  paid  the  date  and  amount  are  entered  on  the 
register.     For  style  of  cover  see  Figs.  D-2,  D-3,  E-3,  A  or  C. 


Loose  Leaf  Books  and  Systems.  113 

REAL  ESTATE  LOANS. 

A  register  (A,  C,  E,  F),  of  loans  niay  be  used  as  per  (Plate  XXI), 
and  should  prove  a  most  valuable  record  for  Real  Estate  Agents  and 
lawyers  who  loan  money  for  their  clients. 

This  is  simply  a  brief  register  to  be  supplemented  by  a  complete 
description  as  per  Plate  No.  XXII  or  "Abstract  of  Loans" — wdiich 
gives  not  only  particulars  of  amounts  of  each  note,  to  whom,  when 
and  where  payable,  when  paid,  but  also  description  of  property,  and 
plat  (which  may  be  made  by  any  intelligent  clerk  from  abstract  plat 
with  papers),  the  book  and  page  where  recorded,  the  date  of  certificate 
of  title,  and  by  whom  made,  etc.  These  particulars  are  entered  from 
the  original  papers  which  may  be  filed  away  in  a  vault  or  delivered 
to  buyer,  if  the  loan  is  sold.  The  record  is  complete  and  does  not 
necessitate  consulting  all  the  papers  for  reference  in  future  and  if 
loan  is  sold  the  record  is  valuable  in  keeping  track  of  maturity  should 
you  wish  to  negotiate  for  renewal. 

These  sheets  may  be  filed  either  according  to  number  of  loan, 
alphabetically,  under  names  of  borrowers,  in  order  of  maturity,  by 
state,  city,  county,  class,  etc.,  in  a  binder  (A,  B,  C,  D,  E,  F,  Plate 
XXII.) 

Another  great  advantage  in  loose  leaf  is,  that  when  a  loan  is  pre- 
sented, the  facts  may  be  written  up  on  a  loose  sheet  by  a  clerk  in  charge 
of  such  matters,  at  least  as  fully  as  the  documents  permit  and  by  him 
handed  the  Real  Estate  Officer  or  Secretary  of  Trust  Company, 
Building  Association  or  Investment  Company,  together  with  all  the 
papers  in  the  case.  These  may  be  verified  and  such  other  informa- 
tion added  for  presentation  to  proper  committee.  When  acted  upon 
the  sheet  is  placed  in  cover  or  binder  of  "Loans  in  Force"  or  "Paid 
and  Rejected  Loans,"  the  papers  placed  with  others  of  same  character 
in  vault. 

Thus  is  eliminated  the  necessity  of  any  absence  from  the  Secre- 


114  Loose  Leaf  Books  and  Systems. 

taiy's  desk  of  the  covers  containing  description  of  loans,  since  the 
proper  clerks  have  a  supply  of  blank  sheets  on  which  to  list  new 
offerings.  These  sheets  may  be  of  uniform  size  as  pages  of  Loan 
Register  (XXI),  and  filed  in  uniform  style  of  cover  (A,  C,  E-3,  F,  F-2, 
r-5,  F-7.) 

Loose  Leaf  Covers  for  abstracts  of  Loans  may  be  any  desired 
capacity  or  thickness,  say,  from  |  inch  to  6  inches  and  of  any  style  of 
binding. 

Such  a  record  should  prove  one  of  the  most  convenient,  satis- 
factory and  popular  additions  to  the  books  of  a  Secretary  of  a  Trust 
Company,  Savings  Bank,  or  Building  Association  or  Investment 
Agent. 

It  would  furnish,  in  a  concise  yet  satisfactory  manner,  facts  and 
figures  for  consideration  by  a  board  of  directors,  whose  time  must 
be  economized.  On  each  loan  we  have  the  maker  of  the  paper,  the 
endorsers,  the  negotiator,  the  amount  of  principal,  the  interest  and 
date  of  maturity,  the  name  of  Title  Company  or  Abstractor,  the  book 
and  page  of  county  record,  the  description  of  property,  taxes,  etc., 
and  as  the  whole  history  is  on  one  page,  would  anticipate  and  answer 
questions,  which  otherwise  would  consume  time  and  effort  to  settle 
by  reference  to  the  actual  documents  themselves,  some  of  which  may 
have  been  filed  away. 

Even  when  loans  have  been  paid  and  all  temporary  interest  in 
them  ceased,  there  is  often  a  time  when  reference  to  some  of  the  facts 
is  desired  and  the  reader  of  this  page  may  recall  several  of  such  cases 
when  he  would  have  been  saved  much  inconvenience  had  a  full  record 
been  within  easy  reach  at  the  moment. 


Loose  Leaf  Books  and  Systems.  115 


Chapter  XXVL 
BANK  BOOKS. 


So  many  printed  headings  and  forms  of  books  are  used  by  banks 
for  practically  the  same  purpose,  but  differing  in  a  greater  or  less 
degree,  according  to  the  size  of  the  bank,  character  of  business,  or 
preference  of  the  users,  that  it  would  be  idle  to  attempt  a  full  descrip- 
tion here.  Many  of  these  should  be  in  Loose  Leaf  form,  and  need 
differ  in  no  other  particular,  but  simply  be  sheets  of  same  ruling, 
heading,  shape  and  size  as  now  used,  except  binding  margin,  properl;)! 
perforated  to  fit  a  substantial  and  easily  adjustable  cover,  and  placed 
therein.  Thus  you  will  have  books  of  lighter  and  more  convenient 
weight  to  handle,  containing  the  current  pages,  in  use,  and  not  a  great 
number  of  blank  pages,  or  dead  accounts,  which  are  so  much  unneces- 
sary bulk  to  be  handled.  We  would  recommend  especially  a  change 
to  Loose  Leaf  of  the  following : 

The  Regular  Daily  Statement,  also  Reserve  Statement  (Form  28), 
should  be  made  out  on  a  sheet  by  the  clerk  who  attends  to  that  duty, 
and  filed  in  the  daily  statement  book  (Fig.  D-2,  D-3,  E-3),  in  possession 
of  the  Cashier  or  President.  Thus  there  need  be  no  reason  whv  this 
book  should  be  one  moment  away  from  its  accustomed  place. 

Certificate  of  Deposit,  Draft  Register,  Cashier'' s  Check  Register 
could  be  more  advantageously  handled  if  Loose  Leaf. 

For  description  see  Chapter  VII. 

Should  it  be  desirable,  the  leaves  of  the  Draft  Register  (Plate  XII) 
for  different  points  may  be  of  distinctive  tint  as  white  for  New  York, 
yellow  for  Chicago,  pink  for  St.  Louis,  green  for  London,  etc.,  all  of 
the  same  size,  ruling  and  form,  so  that  they  could  be  used  at  the  same 


1 


116  Loose  Leaf  Books  and  Systems. 

time  in  the  same  cover  (E-3,  H,  H-3),  by  the  same  exchange  clerk. 
The  blank  drafts  on  each  bank,  as  well  as  the  respective  sheets,  have 
their  own  separate  series  of  numbers,  as  distinct  as  if  they  were  bound 
each  in  a  separate  volume.  The  blank  drafts  for  each  point  are  in 
separate  blocks  and  kept  in  the  drawer  or  other  place  which  may  be 
safe,  yet  convenient. 

Sufficient  leaves  (XII),  for  the  current  day's  use  only,  are  neces- 
sary at  the  time,  and  as  they  are  filled  and  proven  by  the  exchange 
clerk,  may  be  removed  and  handed  the  general  bookkeeper  to  be 
placed  in  his  cover  (D-3,  E-3,  F,  F-2,  F-3,  F-6,  F-7),  for  entry.  The 
distinctive  tints  of  the  sheets  are  a  safeguard  against  error  of  entering 
the  exchange  on  the  wrong  sheet  and  also  a  check  against  the  general 
bookkeeper's  errors.  The  small  number  of  sheets  in  use,  20  to  30, 
in  the  cover  (H,  H-3),  of  the  exchange  clerk  at  any  one  time,  makes 
the  register  light,  compact  and  convenient. 

One  cover  may  answer  for  holding  the  "Drafts  Issued"  sheets 
(XII),  the  "Cashier's  Checks  Issued"  sheets,  and  the  "Certificates 
of  Deposit"  sheets;  the  only  requirement  being  that  the  sheets  should 
be  of  uniform  size,  and  punchings.  Thus,  you  can  understand  how 
one  cover  may  hold  sheets  of  5  to  8  different  records  and  yet  be  lighter 
and  more  easily  handled  than  an  ordinary  bound  check  book. 

Collection  Register,  also  Exchange  (items  received  on  deposit) 
Register  should  be  Loose  Leaf  Books  (Forms  XVII,  XVIII). 

As  items  are  entered  and  pages  filled  and  proven  the  sheets  may 
be  removed  and  passed  to  other  clerks  who  post  or  enter  from  these 
sheets,  after  having  placed  them  in  a  similar  cover  (A,  C,  E-3,  F). 
By  this  system  the  bookkeeper  may  work  on  part  of  the  same  book, 
which  the  clerk  uses  who  enters  or  lists  up  the  items,  with  no  delay  or 
interference.  When  using  the  old  bound  book,  one  clerk  must  wait 
if  the  book  should  be  in  possession  of  the  other  at  that  time.  When 
the  exchange  items  are  all  registered  and  the  sheets  (XVIII),  placed 
in  the  regular  cover  (F),  it  resembles  a  bound  book,  and  need  only 


Loose  Leaf  Books  and  Systems.  117 

contain  the  sheets  on  which  items  are  as  yet  open.  Thus  as  the  re- 
ports of  your  correspondent  are  received,  advising  you  of  payment 
of  these  items,  they  are  checked  off  the  register  (XVIII),  as  paid,  and 
the  open  spaces  or  items  are  those  as  yet  not  reported.  The  collec- 
tion clerk  who  keeps  this  book  must  refer  daily  or  oftener  to  the  pages, 
that  no  drafts  be  lost  sight  of,  or  remain  unreported  on,  beyond  a 
reasonable  time.  This  examination  means  turning  many  dead  pages 
which  are  all  properly  checked,  to  examine  those,  which  may  each 
have  one  or  more  items  open,  and  needing  attention.  In  a  Loose 
Leaf  Exchange  (XVIII),  or  Collection  Register  (XVII),  all  the  com- 
pleted or  fully  checked  pages  may  be  placed  in  proper  order  in  a 
transfer  binder  (Figs.  F,  F-2,  G-4),  and  the  pages  which  still  show 
open  items  only,  are  retained  in  the  current  register  (A^  C,  E-3,  F), 
awaiting  report  on  the  unpaid  drafts.  This  limits  the  pages,  which 
must  be  examined  and  watched,  to  a  comparatively  small  number. 

The  pages  of  this  register  are  numbered  on  one  side,  each  line 
with  figures  "00"  to  "49"  and  on  the  opposite  side  "50  to  99"  and  by 
prefixing  the  initial  number  denoting  the  hundreds  the  whole  page 
is  numbered;  thus,  by  placing  12  before  "00"  we  have  the  line  num- 
bered 1200,  and  without  further  notation  the  others  are  known  as 
1201,  1202,  etc.;  on  the  opposite  is  prefixed  12  before  the  50  and 
this  practically  numbers  the  page  1250,  1251,  1252,  etc. 


LEDGER. 


Every  ledger  (A,  C),  which  is  used,  by  allotting  a  page  to  an 
account,  should  by  all  means  be  Loose  Leaf. 

For  full  description,  which  is  easily  adapted  to  Bank  Ledgers, 
see  Chapter  II,  Ledger  and  Plates  V,  VI.  Of  course,  these  sheets 
may  be  made  larger  and  spaces  increased  to  suit  the  user. 


118  Loose  Leaf  Books  and  Systems. 

The  signatures  of  depositors  are  now  kept  largely  in  card  index 
form,  arranged  in  drawers  or  boxes. 

When  a  check  is  presented,  with  a  signature  which  needs  examina- 
tion or  verification,  the  teller  must  either  go  to  the  card  index  and 
thumb  the  cards,  often  going  over  the  same  card  many  times,  before 
finding  it  and  then  withdraw  it  from  the  case  to  make  a  critical  com- 
parison, or  he  must  have  one  of  the  clerks  get  the  signature  card  for 
his  examination.  In  either  case  it  is  a  matter  of  delay,  and  often  in 
view  of  the  customer  or  depositor  at  the  teller's  window. 

When  the  Book  Form  Card  Index  (Cover  E-3),  is  used  as  described 
in  Chapters  XV,  XVI,  XVII,  XVIII,  we  have  these  advantages: 

One  volume  will  hold  1,000  cards  or  sheets,  which  are  in  book 
form.  One  volume  will  take  up  three  inches  by  four  inches  shelf 
room,  only,  or  can  be  laid  in  the  corner  of  the  teller's  desk,  requiring 
very  little  space. 

When  a  signature  is  to  be  examined  the  teller  can  open  this  little 
book,  turn  at  once  to  the  signature  and  as  the  book  opens  absolutely 
flat,  he  has  the  whole  of  the  card  in  plain  view  without  any  necessity  of 
removing  it  from  its  cover. 

Very  few  depositors  would  at  any  time  connect  his  scrutiny  of  a 
page  of  a  little  book  with  the  fact  that  he  was  examining  or  comparing 
the  signature,  a  question  that  may  be  distasteful  to  some  sensitive 
customer. 

Few  tellers  have  more  than  1,000  accounts  to  handle,  consequently, 
one  volume  may  be  sufficient  for  each  teller.  If  on  the  other  hand  it 
were  desirable  to  have  each  teller  of  a  large  bank  provided  with  a  full 
set  of  signatures,  it  would  simply  be  necessary  to  have  as  many  sig- 
nature cards  signed  when  the  account  was  opened  as  may  be  neces- 
sary to  supply  one  card  for  each  set. 

Should  it  be  deemed  wise  to  change  from  the  card  index  to  the 
Book  Form,  it  need  only  be  necessary  to  send  out  new  signature  cards 


Loose  Leaf  Books  and  Systems. 


119 


with  the  usual  request  to  sign  and  return  and  the  change  is^easily 
made. 

Another  great  advantage  may  be  that  these  little  books  could^be 
stored  away  each  night  in  the  vault,  which  is  not  always  done  with  the 
card  index. 

The  signature  list  is  far  too  valuable  to  be  unnecessarily  exposed 
to  loss  by  fire. 

These  signature  cards  are  of  light  ledger  paper  and  a  book  (E-3) 
three  inches  thick  will  hold  1,000  of  them.  The  prong  file  binder 
is  the  most  suitable  for  such  purposes. 


^^■H^HBHt"  -            il iiHIIIII 

■-,««i| 

1 

^. 

i 

»m.  -¥M 

m 

j^ 

m 

m 

Fig,  A- 


1^0  Loose  Leaf  Books  and  Systems. 

Chapter  XXVII. 
CONDENSED  BUSINESS  RECORD. 


Every  careful  manager  or  business  man  endeavors  to  watch  the 
trend  of  his  affairs  closely,  that  he  may  note  the  development  and 
improvement,  and  if  possible  increase  the  ratio,  or  should  results 
be  unsatisfactory  and  show  a  falling  behind,  strive  to  locate  the  cause 
and  apply  the  remedy. 

He  should  examine  his  net  sales,  see  if  they  compare  favorably 
in  volume  or  distribution  with  corresponding  periods  of  the  past;  if 
open  orders  or  those  from  salesmen  indicate  growth  or  decline, 
whether  expenses  have  increased  and  if  so,  are  they  proportional  or 
not,  and  what  class  and  why;  and  he  should  carefully  scan  the  balance 
sheet. 

Many  large  corporations  have  most  excellent  systematic  reports, 
with  comparisons  drawn  down  indicating  changes  in  the  principal 
accounts;  but  in  a  number  of  other  cases  dependence  is  placed  on 
brief  reports  or  statements  of  the  office  manager  or  bookkeeper,  from 
time  to  time,  or  occasional  conferences  with  either  one  or  both.  A 
proprietor  or  manager  cannot  be  too  well  posted  about  his  affairs, 
and  while  many  realize  that  fact,  they  have  not  had  the  time  to  map 
out  the  plan  of  reports,  embracing  briefly,  but  clearly  the  grouping  of 
figures  and  results  which  may  be  most  instructive.  For  the  purpose 
of  presenting  in  one  small  and  compact  book  such  figures  and  group- 
ings as  may  better  illustrate  the  condition  and  also  draw  comparisons 
with  the  past,  of  current  business,  the  Condensed  Business  Record 
has  been  devised  (Fig.  D-2,  Plates  XXV,  XXVI,  XXVII,  XXVIII, 
XXIX). 

It  presents  in  the  jobbing  business  the  monthly  sales  as  a  whole, 


Loose  Leaf  Books  and  Systems. 


121 


by  salesmen,  territory  or  department;  expenses  properly  classified, 
monthly  balance  sheets,  insurance  in  force  and  what  it  covers. 

For  corporations  there  are  sheets  for  concise  yet  complete  record 
of  capital  stock  and  transfer  of  same. 

For  manufacturers,  all  of  the  above  and  also  an  Accident  Record 
for  the  principal  facts  when  an  employe  has  been  injured,  etc. 

The  cover  is  loose  leaf  (Fig.  D-2),  stiff  bound  and  holds  about  125 
sheets,  11x8^  inches  in  size.  There  are  six  forms  specially  ruled  and 
printed  with  special  index  to  subdivide  them,  also  a  regular  A  to  Z 
index,  and  provided  with  extra  sheets  feint  lined,  ledger  and  columnar. 
The  Sales  Sheets  (see  Form  XXV),  may  be  used  as  follows:  The 
first  sheet  has  total  monthly  sales,  etc.  The  next  sheet  may  have 
salesmen's  monthly  sales,  and  if  so  desired,  his  salary  and  expenses 


/Form   18 

/.  6'o.v 

T.  H.   IVhife 

]J^7)i.  Gordon 

o 

1907 

SALES 

SALY.  &  EXP. 

SALES 

SALY.  &  EXP. 

SALES 

SALY.  &  EXP. 

Jan. 

Feb. 

Mar. 

1 

-... ^ 

-—^.^^ ^ 

,^ ^ 

. 

— 

^ 

Form   18. 


as  above  by  simply  w  riting  above  the  headings  names  of  salesmen  and 
in  the  headings  "Sales,"  "Salary  and  Expenses."  This  will  show 
sales  monthly  of  each  salesman  side  by  side,  also  his  expenses  including 
salary.  If  desired  three  columns  may  be  used,  two  as  above  and  an 
additional  one  for  profits,  if  profit  book  or  account  is  kept  (see  Chapter 
V),  and  should  be  a  very  valuable  and  surprising  record  in  some 
houses.  If  of  advantage  another  page  may  be  used  for  sales  by 
department,  and  in  the  small  headings  should  be  written  the  designa- 


122 


Loose  Leaf  Books  and  Systems. 


tion  of  department  and  one  column  for  total  as  follows 


Z'  Form  19 

SALES  BY  DEPARTMENT 

""\ 

o 

1 
1907 

A 

B 

C 

D 

E 

1 

TOTAL 

Jan. 

Feb. 

Mar. 

.^^-^^ 

,^^ — 

^ 

-.^      _^ 

— ^ 

^^^ 

Form  19. 


I^lectric,  Gas  and  Power  Companies  could  use  separate  columns 
of  the  sales  for  'power,  light  and  simdries,  thereby  condensing  the  re- 
port of  monthly  revenue  and  also  classifying  the  sources. 

Electric  Railways  could  use  the  columns  for  5  cent,  2^  cent  fares, 
transfers  and  passes. 

Water  companies  could  use  these  columns  for  gallons  pumped^ 
gallons  consumed,  etc.,  for  consumers  by  meter,  for  family  use,  for 
contracts,  etc. 

Expense  (XXVI),  and  Balance  Sheets  (XXVII),  show  the  ordi- 
nary condensed  form  with  lines  left  for  insertion  of  such  other  special 
accounts  as  may  be. 

Accident  Sheets  (XXVIII),  may  prove  economical  of  time  and 
worry.  Every  manufacturer  is  aware  of  the  frequency  of  personal 
injury  among  his  employes,  due  to  gross  carelessness.  He  also  appre- 
ciates the  advantage  of  liability  insurance.  He  is  also  aware  that  he 
must  make  periodical  reports  to  City,  State  and  Federal  authorities 
as  to  frequency,  extent,  etc.,  of  these  accidents,  together  with  sex, 
age,  etc.,  of  injured  employe. 

This  record,  being  a  complete  abstract  of  such  accidents,  aids  him 
in  reviewing  the  causes,  their  frequency,  whose  responsibility  for  the 


Loose  Leaf  Books  and  Systems.  123 

occurrences  and  possibly  suggests  a  remedy  for  minimizing  them. 
He  can  intelligently  check  up  the  monthly  or  annual  cost  and  figure 
on  rates,  etc.,  to  better  advantge. 

He  can  gather  from  this  record  all  the  facts  necessary  to  make  up 
his  periodical  reports  without  being  obliged  to  go  over  all  previous 
reports  or  a  lot  of  miscellaneous  papers. 

One  Fire  Insurance  sheet  may  be  used  for  stock,  one  for  buildings, 
one  for  machinery,  one  for  warehouse  No.  1,  warehouse  No.  2,  etc. 

The  Capital  Stock  (Form  XXIX),  sheets  show  issue  and  when 
canceled,  date,  to  what  new  certificate,  to  whom,  and  number  of  shares, 
etc. 

The  open  spaces  showing  no  cancelations  can  easily  be  noted  on 
a  slip  of  paper  showing  the  stock  in  force,  of  any  close  corporation,  or 
any  corporation  which  has  a  moderate  number  of  stock  holders,  but 
this  record  may  not  be  so  convenient  for  one  of  largely  distributed 
holdings. 

The  ^^ shares  issued""  and  ^^ shares  caiiceled''  columns  should  be 
kept  footed  in  pencil,  the  difference  being  the  stock  in  force  and  issued. 
This  is  proven  by  the  sum  of  the  shares  in  each  open  space. 

The  balance  of  the  book  is  used  for  miscellaneous  purposes: 
abstracts  of  agreements  with  salesmen,  contracts  for  large  purchases, 
special  rebates,  real  estate  memo,  or  descriptions,  tax  returns,  etc. 
A  part  may  be  set  aside  for  minutes  of  directors  or  stock  holders* 
meetings,  etc. 

The  crowning  feature  is  the  fact  that  one  or  more  sheets  may  be 
removed  and  handed  the  clerk  whose  duties  are  to  enter  up  that  par- 
ticular class  of  information  without  parting  with  the  book,  and  dis- 
closing any  information  beyond  his  own  particular  sheets.  The  size 
is  so  convenient  that  it  may  be  filed  away  in  a  private  drawer  or  placed 
in  an  inner  compartment  of  the  safe  secure  from  inspection. 

When  kept  fully  written  up  this  Condensed  Business  Record  has 
the  statement  of  the  affairs  of  the  business  for  years,  in  small  compass. 


1^4 


Loose  Leaf  Books  and  Systems. 


Chapter  XXVIIL 
RETAIL  STORE  BOOKS. 


Very  few  retail  merchants  keep  books  by  double  entry,  because 
they  are  familiar  with  no  compact  system  which  involves  little  labor, 
hence  they  use  the  single  entry  system,  which  is  often  very  incomplete. 

A  complete  set  of  retail  books  in  the  simplest  form  of  double  entry 
may  be  kept  with  the  same  amount  of  time  and  effort  as  is  usually 
demanded  by  single  entry. 

The  books  necessary  for  this  system  should  consist  of  a  day  or 
counter  book,  in  which  all  charge  entries  for  goods  sold  are  made,  a 
cash  book  for  cash  received  (Fig.  20),  and  paid  out  (Fig.  21),  ledger 
(Figs.  A,  C,  E-3),  in  which  the  entries  are  posted,  and  an  account  and 
bill  cover  (Fig.  E-3,  F-6,  Plate  XXXIII),  and  a  transfer  post  binder 
(Fig.  F-2,  F-3),  all  loose  leaf. 

The  counter  or  day  book  may  be  a  loose  leaf  cover  (Fig.  D-3,  E-3), 
holding  a  sheet  12x6  inches  with  journal  ruling  The  cash  book  may 
be  the  same  style  cover,  holding  a  sheet  12x9,  or  larger  if  desired 
(Forms  20,  21). 

A  sheet  of  this  size  would  have  44  horizontal  lines  to  accommodate 
44  different  entries,  three  columns,  headed  as  per  cut. 


Form   20 

CASH 

RECEIVED 

n 

r.    Fol 

^^ 

DATE 

FROM  WHOM   OR  WHAT  ACC'T 

MEMO 

y 

MERCHANDISE 

CUSTOMERS 

SUNDRIES 

TOTAL 

~~_y    X-^'^        ~~ — --__ 

____- " 

^^--~-_— -^ 

^~ 

^^-^           ""^O 

L^ 

^^\_ 

F(  rm 


Loose  Leaf  Books  and  Systems. 


125 


The  debit  side  of  cash,  or  sheet  for  receipts  (Fig.  20),  may  be  white. 
The  credit  side  (Fig.  21),  or  payments,  may  be  tinted  yellow,  blue 


FORM     21 

CASH 

PAID     OUT 

Cr.    Fol 

"\ 

DATE 

TO  OR  FOR  WHAT  ACC'T 

MEMO 

y 

MERCHANDISE 

EXPENSE 

SUNDRIES 

TOTAL 

.                           , 

^          ^ 

.^-_ 

.^     . 

l'\  rin  2  1 . 


or  some  other  color.  The  column  for  cash  received  ''Customers'" 
(Fig.  20),  is  for  all  payments  by  customers.  "Mdse.  Cash  Received,'' 
for  all  cash  sales,  ''Sundries'"'  for  all  other  receipts. 

The  columns  on  the  tinted  sheets  (Fig.  21),  or  payments  are  Mdse. 
for  all  cash  purchases  of  goods,  "Expense"  for  all  such  entries  as 
wages,  rents,  light,  fuel,  stable  expense,  etc.,  "Sundries'"  for  all  other 
payments. 

The  receipts  from  customers  are  entered  on  the  cash  book  as  paid. 
The  amounts,  being  placed  in  the  customer's  column,  are  each  posted 
in  the  ledger.  The  footing  of  this  column  will  show  at  any  time  the 
amount  paid  to  that  date  on  open  accounts  by  customers.  The  total 
at  the  end  of  the  month  is  the  amount  customers  have  paid  during 
the  month. 

All  cash  sales  as  made  (or  if  a  cash  register  is  used,  the  total 
amount  shown  by  cash  register  at  night),  or  the  total  amount  received 
in  cash  for  goods  sold  over  the  counter,  is  entered  in  the  column 
headed  "Mdse."  The  total  of  this  column  at  the  end  of  the  month 
is  posted  to  the  credit  of  Mdse.  in  the  ledger,  being  the  cash  sales  for 
the  month. 

All  other  receipts  are  entered  in  the  sundry  column  and  each 
amount  posted  to  the  ledger  account.     There  need  be  few  accounts, 


126  Loose  Leaf  Books  and  Systems. 

as  the  personal  account  of  the  proprietor  or  partners  and  a  few  other 
such  credits.  These  are  posted  direct  from  cash  book  to  ledger. 
The  payments  take  a  like  course.  The  cash  purchases  of  Mdse.  are 
entered  in  the  Mdse.  column. 

All  expenses  such  as  rent,  wages,  fuel,  stable  expense,  etc.,  as  paid, 
are  charged  and  the  amounts  placed  in  this  Ex'pe7ise  column.  At  the 
end  of  the  month  the  total  is  posted  to  the  debit  of  expense  account 
in  the  ledger. 

Of  course,  we  assume  that  all  expenses  can  be,  and  are,  promptly 
paid  as  accruing,  otherwise  there  is  need  of  journal  entries  for  unpaid 
expense  at  end  of  month. 

The  amounts  paid  proprietors,  partners,  to  merchants  for  goods 
bouglit  on  account,  or  for  any  other  purpose  (than  merchandise  bought 
for  cash,  or  expenses),  are  entered  in  the  sundries  column. 

At  the  end  of  the  month  the  total  of  the  3  columns  of  cash  received^ 
less  the  balance  on  hand  at  beginning  of  the  month,  being  the  net 
receipts,  is  posted  in  the  ledger  to  debit  of  cash. 

The  total  of  the  three  columns  cash  paid  out  is  posted  in  the  ledger 
to  credit  of  cash.  The  difference  be 'ween  the  total  of  the  two  sides 
of  the  cash  book  (or  the  cash  balance),  is  carried  forward  to  first  of 
next  month  in  cash  book  as  balance  to  start  with. 

In  the  counter  or  day  book  are  charged  the  items  as  bouglit  on 
credit  bv  the  customer. 

Bills  or  order  slips  are  made  out  from  these  sheets,  the  counter 
book  checked  to  show  ihat  they  have  been  made,  and  the  order  handed 
to  packer  or  delivery  man  for  filling.  From  these  orders  the  goods 
are  set  out  and  packed  and  the  orders  are  taken  by  the  driver  with  the 
goods  and  delivered. 

As  the  sheets  of  the  counter  book  are  filled  and  checked  they  are 
removed  from  the  cover  and  placed  in  transfer  cover  (Figs.  G,  G-2, 
G-3,  G-4),  for  use  of  bookkeeper  in  entering. 

Thus,  the  counter  book  need  never  be  away  from  its  accustomed 


Loose  Leaf  Books  and  Systems.  127 

place  except  a  few  moments  at  the  end  of  the  day  to  finish  up  the  day's 
work. 

The  account  and  bill  file  (Plate  XXXIII,  Figs.  E-3,  ¥-5,  F-6),  is 
to  hold  the  bills  and  a  carbon  copy.  Under  each  bill  is  a  fold  of  blank 
paper,  or  the  bill  and  second  sheet  may  be  separate,  and  as  the  bill 
is  written  a  piece  of  carbon  paper  is  inserted  and  a  facsimile  or  carbon 
impression  is  made  on  the  blank  sheet.  When  finished  at  end  of 
month  the  bill  is  torn  at  the  perforation  ready  to  mail  and  the  under 
sheet  is  retained  as  a  record  of  the  month's  account. 

This  cover  (Figs.  E-3,  F-5,  F-6),  is  provided  with  indexed  leaves 
A  to  Z  or  finer  if  desired,  and  as  a  bill  is  headed  it  is  placed  in  proper 
subdivision — all  the  A's  together  just  before  index  tab  "A,"  etc. 

At  the  first  of  the  month  when  the  bookkeeper  receives  the  day- 
book sheets  from  the  counter,  he  places  a  carbon  sheet  under  a  blank 
bill-head,  which  he  heads  with  name  of  customer  and  enters  up  the 
first  item  and  files  this  bill  and  extra  sheet  in  proper  place  in  the 
Account  Bill  Cover,  according  to  alphabet,  and  so  on  until  all  the  bills 
are  entered  up  for  the  day.  The  next  day  he  continues  and  if  he  has 
additional  items  for  customers  who  bought  the  day  before,  these  items 
are  added  to  the  proper  bill,  and  so  on. 

Thus  you  see  the  bookkeeper  is  making  out  itemized  bills  and 
adding  charges  daily,  to  those  already  in  the  Account  and  Bill  Cover 
as  they  appear  on  the  day  book,  and  at  the  end  of  the  month,  since 
the  bill  has  already  been  made  out,  he  foots  each  bill  plainly. 

He  places  one  or  more  blank  pages  of  the  day  book  in  his  transfer 
cover,  heads  this  page  with  the  month,  etc.,  for  recapitulation  of  sales. 

He  then  makes  the  following  entries  which  are  the  totals  from  the 
Bill  and  Account  file  book 

Sundries— Dr.  to  Merchandise $130.30 

Jno,  Cox,  purchased  in  December $70.20 

Wm.  Dodds,     "  "         "  60.10 

etc,  etc. 


128  I.oosp:  Leaf  Books  and  Systems. 

This  is  a  list  of  total  amounts  bought  by  each  customer.  He  posts 
each  of  these  totals  in  his  ledger.  The  grand  total  of  these  amounts 
is  the  sum  of  his  credit  sales. 

He  then  takes  each  bill,  and  from  his  ledger  adds  the  balance,  which 
was  due  the  1st  of  the  month  and  still  unpaid,  to  each  account,  and 
credits  cash  paid.  The  balances  or  totals  of  each  bill  sliould  then 
agree  witli  the  amounts  in  the  ledger  due  by  each  customer  respec- 
tively. The  bills  are  then  ready  for  mailing.  The  carbon  copies 
are  placed  on  the  transfer  post  binder  (F-2,  F-3),  in  alphabetical  order, 
for  reference  if  desired.  The  post  binder  should  hold  2,000  sheets. 
The  itemized  bill  and  the  carbon  for  the  files  are  made  out  at  one 
writing,  and  as  both  are  exactly  alike,  there  is  no  danger  of  missing 
a  charge. 

Should  the  retailer  buy  goods  on  time,  or  open  account  he  should 
get  the  bills  together  and  enter  up  on  his  loose  leaf  counter  or  day 
book  sheet,  crediting  each  jobber,  of  whom  he  buys,  the  amount  of  his 
bill,  and  charge  the  total  to  Mdse.  When  these  bills  are  paid  he 
charges  the  jobber  on  the  cash  book  in  sundry  column.  All  unpaid 
bills  for  goods  bought  will  show  as  credits  due  jobbers. 

By  this  system  the  ledger  is  not  filled  with  detail,  and  customers 
accounts  have  usually  two  entries  each  month;  one  total  charge  for 
goods  sold,  and  one  credit  for  cash  paid. 

The  post  binder  holds  the  carbon  sheets  on  which  the  accounts  are 
itemized. 

Should  a  customer  need  a  duplicate  bill,  or  dispute  his  account, 
you  could  turn  to  the  post  binder  for  the  month  in  question,  where  it  is 
easy  to  find  the  carbon  of  all  items  of  that  month  for  that  customer, 
as  all  these  carbon  copies  are  filed  alphabetically. 


Loose  Leaf  Books  and  Systems.  129 

Chapter  XXIX. 
PHYSICIAN'S  ACCOUNTS. 


As  a  rule  physicians  are  methodical  and  careful  practitioners,  but 
in  keeping  accounts  are  woefully  negligent  and  there  are  few  in  the 
profession  who  would  not  dread  the  ordeal  of  making  a  sworn  state- 
ment of  the  exact  number  of  visits  or  details  of  treatment  in  a  case  at 
law,  for  services  rendered,  unless  specially  prepared. 

There  need  be  no  difficulty  in  the  matter  if  a  simple  system  is 
followed. 

A  small  loose  leaf  memo.,  vest  pocket  size  (D),  would  answer  for 
his  daily  visiting  list.  Every  physician  knows  before  leaving  his  home 
or  office,  the  patients  to  be  regularly  visited.  Let  the  physician  date 
the  sheet  (Fig.  22),  write  on  the  first  page  the  names  before  he  starts 
out,  and  check  them  as  service  is  rendered,  or  visits  made,  or  just 
afterwards.  Should  any  additional  calls  be  made,  those  patients 
names  should  be  added.  If  office  practice  is  attended  to  he  could 
further  add  those  names. 

This  little  sheet  would  be  his  daybook  or  journal.  When  through 
with  the  day's  duties  he  should  remove  this  sheet  from  his  Loose  Leaf 
cover  and  place  it  in  another  similar  cover,  or  in  a  safe  place  in  his 
desk,  the  sheet  would  appear  somewhat  as  follows: 

Wm.  Barnes VV 212  E.  Main  St. 

Sarah  Simpson ; C 20  Elm  St. 

Thos.  Dix Broken  Leg  Set 400  Lee  Ave. 

Sam'l  Small V 742  Euclid  Ave. 

Etc.  etc 

Form  22. 

Each  day,  if  he  has  time,  or  at  least  once  weekly,  he  should  post 
up  his  ledger  (Figs.  A,  C,  D-2,  D-3,  E-3,  Form  23),  which  is  so  simple 


130  Loose  Leaf  Books  and  Systems. 

in  arrangement  that  he  can  enter  the  transactions  of  a  very  large 
practice  in  a  short  time  without  the  necessity  of  being  a  trained  book- 
keeper or  if  ^need  be  his  wife  or  daughter  could  do  so  for  him.  For 
Ledger  he  may  use  sheet  similar  to  Form  23  or  Plates  I,  II,  III. 

The  ledger  is  Loose  Leaf,  which  allows  the  leaves  to  be  instantly 
removed  or  inserted.  This  cover  is  provided  with  indexed  leaves  or 
leaves  with  projecting  tabs  lettered  from  A  to  Z. 

Each  patient  has  his  own  page.  The  record  of  visits,  consulta- 
tions, operations,  etc.,  are  recorded  in  simple  characters,  which  are 
distinctive,  as  if  written  in  full,  and  if  so  desired,  explained  upon  each 
sheet  which  may  be  somewhat  like  the  (Form  23). 

From  the  little  vest  pocket  book  (Form  22,  Cover  D),  each  visit  or 
attendance  is  entered  on  the  sheet  (Form  23),  to  which  it  belongs. 

The  name,  address,  disease,  etc.,  are  entered  on  the  sheet,  and 
under  heading  "Month,"  is  written  the  month  and  under  each  date 
is  recorded  the  attendance.  For  instance,  if  William  Barnes  had  the 
thumb  of  his  right  hand  crushed,  followed  by  blood  poisoning  and 
an  operation  performed  January  21st  and  visits  for  dressing  January 
22nd  and  23rd  and  visit  on  the  24th,  25th,  etc.,  the  sheet  is  so  marked. 
If  on  January  31st  two  visits  are  made  two  V's  or  V  and  N  are  placed 
under  January  31st.  If  on  February  1st  consultation  is  had,  the  letter 
*'C"  is  placed  under  date  of  February  1st.  The  case  may  continue 
until  February  14th  and  a  charge  for  visits,  operation,  dressing 
itemized,  or  a  charge  may  be  made  as  a  whole,  the  physician  using  his 
judgment  and  make  the  charge  as  may  seem  reasonable.  The  record 
will  show  exactly  how  many  visits  and  when  made,  and  can  be  re- 
ferred to  at  any  time. 

When  the  treatment  is  finished  the  amount  to  be  charged  is  carried 
out  and  bill  made  from  the  ledger  sheet  (Form  23).  As  payments  are 
made  they  should  be  credited  on  the  ledger,  at  the  time,  if  accessible, 
or  entered  in  the  vest  pocket  (Form  22,  Cover  D)  memo.,  on  the  pagje 
of  the  day  paid  and  written  up  on  the  ledger  later. 


Loose  Leaf  Books  and  Systems.  131 

Should  it  be  preferred,  a  small  size  regular  ledger  (Figs,  A,  C,  D-2, 
D-3,  E-3,  Plates  I,  II,  III),  such  as  is  described  under  Chapter  II, 
"Ledger"  may  be  used,  instead  of  Form  23. 

These  active  accounts  are  kept  in  the  ledger  (Figs.  D-2,  E-3,  etc.), 
cover,  alphabetically.  All  the  patients  accounts  beginning  with  "A" 
are  placed  before  the  indexed  sheet  "A"  (see  A-8),  arranged 
alphabetically,  thus  Abrahams  will  come  before  Adams  and  after 
Aaron,  all  the  names  commencing  with  "B"  will  be  between  the 
indexed  sheets  A  and  B  and  so  on.  As  the  accounts  are  paid  they 
are  removed  from  the  regular  order  and  placed  in  the  back  of  the  book, 
and  there  kept  alphabetically  for  future  reference  if  need  be  or  placed 
in  another  volume  or  cover  (Figs.  F,  F-2,  F-3,  G,  G-2,  G-3),  marked 
"Transfer,"  or  in  letter  filing  cabinet  and  only  the  live  or  unsettled 
accounts  remain  between  the  indexed  leaves.  When  an  operation  is 
performed,  a  brief  description  is  made  on  the  line  diagnosis.  The 
symbol  "X"  or  "="  may  be  used  for  particular  cases  such  as  obstet- 
rical cases,  using  the  stomach  pump,  sprain,  etc.,  and  may  be  noted 
(Form  23),  just  after  the  word  "X  Special"  on  the  lower  left  hand  of 
card. 

By  this  system  the  physician  may  be  sure  that  he  has  recorded  all 
office  visits,  prescriptions  written,  visits  day  or  night  and  all  opera- 
tions, and  be  relieved  of  the  worry  of  trying  to  remember  for  what 
time  and  what  services  to  charge,  as  is  so  often  the  case. 

Should  the  physician  desire  to  note  the  progress  of  a  case,  he  could 
enter  on  the  back  sheets  of  his  memo,  book  (D,Form22), the  name  and 
date  and  mention  the  frequency  of  pulse,  respiration,  condition  of 
heart,  character  of  excrement,  and  such  other  details  as  niay  be  de- 
sired, also  a  memo,  of  the  prescription  and  results  of  treatment. 
These  are  not  only  very  necessary  data  at  time  to  keep  in  view,  but 
later  on,  as  often  times  happens,  are  just  such  facts  as  he  may  need  to 
prepare  some  paper  to  be  read  before  his  society,  printed  in  some 

(See  Form   23.) 


132  Loose  Leaf  Books  and  Systems. 

medical  magazine,  or  serve  as  notes  on  which  to  base  his  lecture  at  his 
iiniversitv  or  clinic. 

It  mav  also  occur  that  in  similar  cases  he  may  wish  the  data  to 
govern  his  treatment  and  guide  him  at  a  most  critical  period. 

These  memoranda  may  be  filed  in  his  post  binder  (Figs.  F,  F-2, 
etc.),  in  any  order  desired,  either  by  name,  character  of  injury,  disease 
or  location,  so  that  in  referring  he  could  find  the  data  easily. 


Loose  Leaf  Books  and  Systems.  133 

Chapter  XXX. 

FIELD  NOTES  OF  SURVEYORS— CIVIL  AND 

MINING  ENGINEERS,  ETC. 


Every  Surveyor  and  Civil  Engineer  knows  the  value  of  old  field 
notes  as  matters  of  reference,  and  few  but  can  recall  the  occasion 
when  they  have  spent  hours  hunting  for  some  old  data  which  they 
must  find  or  be  compelled  to,  again,  make  original  notes. 

The  methods  heretofore  employed  have  varied  according  to  the 
training  or  experience  of  each  one.  Some  have  comj^iled  elaborate 
indexes  and  laboriously  paged  the  many  bound  volumes  of  notes. 
Others  have  made  briefs  as  to  date,  etc.  Others  have  classified  work 
in  different  sections,  using  one  or  more  books  for  certain  localities, 
etc.,  but  none  altogether  satisfactory. 

The  Loose  Leaf  Field  Note  Book  (Fig.  D-2),  enables  the  Engineer 
or  Surveyor  to  so  arrange  the  pages  that  he  can  classify  them  by 
section,  character,  alphabet,  class  of  work  or  in  absolutely  any 
sequence. 

He  can  use  his  Loose  Leaf  Note  Book  (Fig.  D-2),  in  the  field,  since 
it  is  as  secure  as  a  bound  book,  work  up  his  notes  or  calculations  or 
make  rough  drawings,  and  when  through,  file  the  pages  in  any 
sequence,  on  a  small  Post  Binder  (Fig.  F-3),  for  future  reference. 
This  Post  Binder  is  as  convenient  as  if  bound  in  book  form,  with 
possibly  the  exception  of  part  of  the  posts  projecting  at  times,  but  in 
no  case  need  the  posts  project  more  than  an  inch  beyond  the  cover. 

These  little  Post  Binders  are  made  of  light  but  substantial  Covers, 
with  sectional  or  changeable  posts  of  varying  lengths,  from  1  to  6 
inches,  in  1  inch  sections.  Thus  you  can  always  accommodate  the 
leaves  in  quantities  of  even  inches,  without  projecting  posts,  or  if  not 


134 


Loose  Leaf  Books  and  Systems. 


the  posts  might  project  temporarily  until  more  leaves  were  filed. 

Test  notes,  experiments,  description  and  figures  on  contracts, 
names,  addresses,  etc.,  might  be  preserved  in  systematic  manner  for 
quick  reference,  which  would  immeasurably  lighten  the  burden  of 
hunting  up  old  records. 

The  notes  may  be  filed  in  post  binder  by  section,  character  of 
work,  name  or  any  manner  desired.  A  linen  tab  may  be  affixed  to 
one  or  more  sheets  with  memo,  of  division  or  a  neat  index,  either 
a  phabetical  or  otherwise,  may  be  procured  from  any  good  stationer. 

Maps,  tracings  and  blue  prints  need  not  be  folded,  rolled  or  creased 
to  file  away  for  future  reference,  but  should  be  kept  in  a  post  binder 
(Figs.  F,  F-2,  F-3),  prong  file  (Fig.  E-5),  or  order  holder  (Fig.  H,  H-3). 

They  would  then  be  preserved  free  from  dust  and  dirt  and  con- 
venient to  consult  or  examine. 


Fig.  E-5, 


They  could  be  arranged  or  classified  in  any  order  desired ;  by  loca- 
tion, by  character  of  work,  alphabetically  or  otherwise. 


Loose  Leaf  Books  and  Systems. 


135 


New  maps  or  prints  could  be  added  and  placed  between,  before 
or  following  those  on  file  without  disturbing  them. 

They  could  be  removed  for  examination  or  addition  and  returned 
to  proper  place  as  easily  as  a  card  can  be  replaced  in  a  pack. 

They  will  then  be  preserved  in  as  neat  a  condition  as  when  tliey 
came  from  the  drawing  table. 

The  order  holder  (H,  H-3),  requires  no  punching  of  sheets,  but 
when  using  the  post  binders  (F,  F-2,  F-S),  or  prong  files  (E-5),  it  is 
necessary  to  punch  the  sheets  to  fit  the  posts  or  prongs. 

There  are  several  adjustable  hand  punches  on  the  market,  which 
are  inexpensive  and  of  convenient  size  .(Fig.  J). 


Fig.   E-3. 


136  Loose  Leaf  Books  and  Systems. 

Chapter  XXXI. 
GAS  AND  ELECTRIC  LIGHT— HEAT  OR  POWER  PLANTS. 


The  usual  books  of  account  of  gas  and  electric  plants  may  be  as 
advantageously  superseded  by  loose  leaf  as  in  any  other  business,  and 
in  instances  where  they  have  been  introduced,  have  fulfilled  all  that 
was  predicted. 

The  main  books  such  as  Cash,  Journal,  Ledger,  etc.,  as  before 
described,  would  suit  with  few  modifications,  in  fact,  the  form  of 
heading  and  ruling  need  not  be  materially  changed  in  any  particular 
from  those  now  in  use  to  adopt  them  to  loose  leaf  (Plate  IV). 

There  is  one  little  book,  which  should  by  all  means  be  of  loose 
leaf — the  meter  reading  book  used  by  inspectors  (Fig.  D-2). 

When  the  inspector  starts  out  for  the  day  to  inspect  and  report 
the  meter  readings,  he  arranges  the  sheets  (Form  24),  of  his  book  to 
suit  his  route,  that  the  names  or  locations  may  follow  in  order,  thereby 
avoiding  loss  of  time  in  finding  the  page  of  Mr.  Smith  or  Mr.  Jones, 
whose  premises  must  be  visited.  When  he  returns  to  the  office  he 
hands  in  the  filled  sheets  to  the  manager,  meter  clerk  or  bookkeeper, 
and  these  are  sorted  out  according  to  location  in  the  ledger,  by  num- 
ber, name,  or  as  may  be  most  convenient  for  entry.  After  the  charge 
is  made,  the  sheets  are  filed  away  in  a  post  binder  (Figs.  F-3,  F-4, 
O,  G-2,  G-3,  G-4),  or  in  other  covers  in  sequence  of  location,  until  the 
next  periodical  inspection  is  to  be  made  and  they  go  through  the  pro- 
cess again.  These  meter  record  sheets  may  be  used  by  the  bookkeeper 
to  journalize  the  charges  and  by  the  bill  clerk  from  wh'ch  to  make  out 
customers'  bills,  and  by  distributing  the  sheets  (Form  24),  among  sev- 
eral clerks,  the  bills  may  all  be  expeditiously  completed.  When  the 
Jbills  are  all  finished,  they  can  be  checked  against  the  charges  as  shown 


Loose  Leaf  Books  and  Systems.  137 

by  the  customers'  ledger  (Plate  IV),  thereby  proving  a  most  excellent 
check  on  error,  omissions,  etc. 

For  sample  meter  reading  page  see  form  (24).  The  ledger  (Plate 
IV),  cash  book  (Plates  IX,  X),  voucher  record  (Plate  XVI),  etc.,  are 
described  under  the  other  headings.  Chapters  II,  VI,  XX. 

(See  Form  24.) 


138  Loose  Leaf  Books  and  Systems. 


Chapter  XXXIL 
MANUFACTURERS'  COST  BOOKS. 


In  figuring  costs  on  manufactured  products  the  problem  of  the 
past  was  how  to  space  a  bound  book  that  certain  classes  of  goods  as 
figured  upon,  should  be  kept  in  relative  position  in  the  book.  In 
other  words  the  articles  are  usually  arranged  alphabetically  and  when 
the  space  allotted  to  the  A's  was  used  up,  the  trouble  began  to  appear. 

Before  loose  leaf  books  were  developed,  Card  Indexes  were  hailed 
as  the  greatest  invention  of  the  age,  and  while  many  still  use  card 
indexes,  and  in  many  instances  card  indexes  are  very  satisfactory, 
yet  the  loose  leaf  book  (Figs.  A,  C,  D-3,  E-3  or  F-3),  as  now  devel- 
oped, fills  the  need  so  satisfactorily  that  it  has  become  the  chief  de- 
pendence of  the  cost  keeper. 

So  many  cost  systems  have  been  devised  and  so  much  written  on 
the  subject  it  is  needless  to  go  into  details,  but  a  perusal  of  some  of 
these  chapters  may  indicate  to  the  average  cost  clerk  just  where  and 
how  he  may  arrange  his  books  to  i  avoid  worry  and  save  time. 


Loose  Leaf  Books  and  Systems.  139 


Chapter  XXXIII. 
RAILROAD  BOOKS. 


The  development  of  railroad  accounting  has  progressed  along  such 
scientific,  yet  utilitarian  lines,  that  it  is  considered  the  most  perfect 
and  systematic  method  of  accounts. 

Every  known  business  system,  in  arrangement  and  classification 
have,  to  some  extent,  been  adapted  to  serve  this  purpose. 

Hence,  every  book  which  may  be  used  in  any  commercial  enter- 
prise niay  be  found,  of  some  form  or  other,  in  railroad  work. 

The  loose  leaf  ledger,  cash  book,  voucher  record,  bill  and  collec- 
tion register,  etc.,  vary  only  in  arrangement  and  amplificaton,  and 
the  general  description  of  ordinary  methods,  as  outlined,  may,  in  a 
great  measure,  apply  to  these.  L'he  claim  of  economy  of  time  and 
effort  for  loose  leaf  books  as  applied  to  railroad  books  is  as  con- 
vincing as  in  any  commercial  line. 

For  car  records,  tracings,  claim  records,  tests,  map  and  plat  files, 
etc.,  it  should  appeal  to  every  railroad  accountant,  and  while  space 
would  not  allow  a  description  of  even  the  principal  books  of  the 
general  offices  of  a  railroad,  it  is  believed  that  a  study  of  the  applica- 
tion of  loose  leaf  to  general  commercial  business  will  suggest  many 
uses  for  loose  leaf  which  have  not  already  been  adopted  by  the  rail- 
roads. 


140  Loose  Leaf  Books  and  Systems. 

Chapter  XXXIV. 
ASSESSORS  AND  TAX  COLLECTORS. 


For  assessment  returns  loose  leaf  binders  or  covers  are  most  con- 
venient, as  the  blanks  may  be  arranged  by  district  or  section,  and  then 
sub-classed  alphabetically,  making  reference  and  check  very  simple. 

The  Tax  Book  may  be  written  up  in  sections.  One  set  of  clerks 
could  have  loose  sheets  for  all  the  iV's;  another  set  for  the  B's,  etc., 
and  when  the  tax  book  sheets  are  written  up,  they  may  be  quickly 
assembled,  placed  in  a  cover,  similar  to  the  ledger  back  (A,  C,  E-3  or 
F),  and  the  record  is  complete. 

In  making  out  tax  bills  the  reverse  procedure  may  be  had;  the 
sheets  of  the  tax  book  may  be  distributed  among  a  large  force  of 
clerks,  who  proceed  each  to  make  out  his  bills  from  his  set  of  sheets, 
and  in  this  manner  the  bills  may  be  expeditiously  completed. 

When  the  bills  are  made  out  they  may  be  classified  in  as  fine  sub- 
divisions as  may  be  necessary  by  alphabetical  arrangement  and  placed 
in  small  post  binders  (F-3,  F-4,  G,  G-3  or  prong  files,  E-3),  properly 
labeled,  and  in  quantities  of  50,  100  or  200  bills,  as  may  be  most 
convenient  to  handle. 

When  a  tax  payer  calls  to  settle  his  bill,  this  arrangement  would 
enable  the  collector's  clerk  to  at  once  locate  and  produce  the  bill 
without  delay  or  confusion. 

The  tax  bills  should  be  ordered  punclied  by  the  printer  who  fur- 
nishes them  unless  it  is  advisable  to  have  them  punched  in  the  office, 
in  which  event  a  suitable  hand  punch  (J),  can  easily  be  procured. 


Loose  Leaf  Books  and  Systems.  141 

RECORDERS  OF  DEEDS,  ETC. 

City  and  County  Recorders  could  use  loose  leaf  record  books  to 
advantage  and  with  perfect  safety.  The  record  sheets  may  be  num- 
bered, and  just  below  the  number,  or  in  some  suitable  position  on 
the  sheet,  the  Recorder  or  his  Chief  Deputy  could  w^rite  the  date  and 
sign  his  name  or  put  the  seal  on  the  sheet  as  evidence  of  sequence. 

As  every  one  knows,  our  recorders  are  at  times  crowded  with  more 
work  than  they  can  expeditiously  handle,  and  important  papers  must 
sometimes  be  left  with  these  officers  for  davs  before  being;  returned. 
In  such  instances,  the  documents  to  be  copied,  with  sufficient  she.ets 
to  accommodate  them,  may  be  distributed  among  the  clerks,  and  in 
this  way  one  book  or  record  could  be  used  at  one  and  the  same  time 
by  two  or  more  copyists,  and  the  work  correspondingly  dispatched. 

The  sheets  when  filled  are  placed  in  a  regular  ledger  back  (Figs. 
A  or  C),  and  tightly  locked  or  bound.  They  are  then  as  secure  as  a 
bound  book.  This  ledger  cover  may  have  a  Yale  or  other  locking 
device,  which  could  be  opened  only  by  the  particular  Yale  key.  These 
locks  defy  all  attempts  at  picking,  even  if  such  a  course  were  tried. 

When  the  cover  is  completely  filled  the  key  hole  may  be  filled  with 
melted  lead  or  sealing  wax  and  have  a  seal  affixed  to  insure  its  identity. 

There  are  also  special  tax  and  record  books,  loose  leaf,  but  not  ex- 
pansible. The  sheets  are  placed  on  posts  similar  to  the  ordinary  ledger 
posts,  which  are  firmly  fixed  in  the  underside  of  back  and  open  from 
the  top;  the  sheets  are  filed  on  these  posts;  the  posts  are  fastened  by 
a  rod  through  the  upper  part  of  back  and  when  the  volume  is  complete 
these  rods  may  be  clinched  or  broken  off  flush  with  the  book  or  caught 
by  a  locking  spring  and  defy  removal  except  by  destroying  the  back. 


142  Loose  Leaf  Books  and  Systems. 


Chapter  XXXV. 
COURT  REPORTERS. 


In  many  cases  it  is  most '  desirable  to  transcribe  the  evidence  of 
a  case  during  tlie  sessions.  If  the  note  books  were  loose  leaf,  on  the 
style  of  open  end  price  books  (Fig.  D-2),  the  leaves  may  be  removed 
after  each  session  to  be  typewritten,  and  when  the  case  is  finally 
finished  every  page  of  original  notes  may  be  again  assembled  on  a  post 
binder  (F-S),  for  preservation  and  future  reference. 

Cases  may  be  classified  and  the  evidence  filed  in  logical  order. 
In  Grand  Jury  work,  especially,  is  this  valuable,  since  in  many  cases 
the  witnesses  are  scattered  or  difficult  to  locate  and  appear  often  at 
widely  separated  periods. 

In  summing  up  and  transcribing  the  evidence  the  loose  sheets  may 
later  be  arranged  together  and  make  a  complete  and  continuous 
record. 

As  this  evidence  is  frequently  found  necessary  to  use  in  original 
shape,  as  written  by  the  stenographer,  a  great  advantage  would  be 
found  in  proper  classification  and  indexing,  which  is  possible  only  in 
loose  leaf  note  books. 

When  evidence  is  to  be  referred  to,  a  systematic  arrangement  will 
save  much  time  and  vexation  in  producing  the  record. 


Loose  Leaf  Books  and  Systems. 


U3 


Chapter  XXXVI. 
WRITERS  AND  COMPILERS. 


Every  author,  literary,  scientific  or  statistical,  appreciates  the 
convenience  of  loose  sheets  either  for  hand  or  typewritten  copy. 

Often  a  sheet  may  need  revision  so  completely  that  it  must  be  re- 
written, or  other  subjects,  over  looked,  must  be  interleaved.  In  this 
event  no  bound  book  can  be  compared  to  the  memo,  price  book, 
(Figs.  D-2,  D-3,  E-3),  for  such  use.  In  scientific  memo,  or  notes, 
classification  is  absolutely  necessary,  and  also  the  latest  deductions 
or  addenda,  in  which  event  the  leaves  can  be  arranged,  shifted  or 
replaced  in  any  order  or  sequence,  and  may  be  indexed  so  accurately 


Fig.  E-6. 


that  much  time  heretofore  wasted  can  be  saved  just  when  moments 
seem  most  precious. 


lU 


Loose  Leaf  Books  and  Systems. 


Should  drawings,  plats,  botanical  or  kindred  specimens  be  used, 
they  may  be  attached  to  the  leaves  and  filed  in  proper  order  just  as 
they  should  afterwards  appear  in  the  finished  manuscript  (Figs.  D-2, 
D-3,  E-3). 

The  pages  of  copy  may  be  numbered  when  finished,  and  table  of 
contents,  index,  references,  and  authority  cited  with  pages  ready  for 
the  printer. 

Loose  clippings,  cuts,  memoranda  or  papers  may  be  preserved 
according  to  topic,  class  or  other  order,  in  linen  envelopes  which  fit  a 
loose  leaf  cover  (see  Fig.  E-6).  Lliese  envelopes  may  be  labeled  or 
marked  as  desired  for  reference,  and  may  be  removed  from  or  inserted 
in  the  cover  very  quickly.  They  are  used  extensively  when  it  may  not 
be  advisable  to  paste  the  papers  on  leaves  of  a  book. 

Ministers  can  write  their  sermons  on  the  loose  sheets  (D-2),  use  the 
cover  while  reading  them  in  the  pulpit.  Later  they  can  remove  the 
delivered  sermon  placing  on  a  post  binder  in  order  of  date  or  subject 
and  refill  the  cover  with  newer  sermons  or  notes. 


Fig.   E-2 


Loose  Leaf  Books  and  Systems.  145 


INSTRUCTORS,  PROFESSORS,  LECTURERS. 

While  many  professors  may  lecture  extemporaneously,  yet  a  large 
number  not  only  prepare  notes  to  be  used  during  the  full  course,  but 
consult  these  notes  in  their  daily  classes. 

The  lectures  or  notes  should  be  prepared  upon  properly  punched 
paper  and  kept  on  a  small  post  binder  (Figs.  F-3,  F-4),  suitably 
indexed  by  tabbed  division  sheets. 

Each  day  sufficient  sheets  may  be  removed  from  the  binder  and 
placed  in  the  note  book  cover  (Fig.  D-2),  from  which  to  lecture  on 
that  day  or  week.  When  these  have  been  used  they  may  be  removed 
and  returned  to  the  post  binder,  and  a  supply  from  the  post  binder 
placed  in  the  note  cover,  sufficient  for  the  next  day  or  longer. 

This  note  book  cover  (Fig.  D-2),  is  very  neat  and  resembles  an 
Oxford  Bible  in  outside  appearance  and  finish.  The  notes  can  be 
separated,  so  that  those  bearing  on  any  subject  or  period  may  be  used 
at  any  one  time  without  the  necessity  of  carrying  a  large  volume  to 
class. 

The  notes  are  preserved  as  neatly  as  if  bound  and  need  not  suffer 
from  folding  or  dog  ears. 

Formulae  may  be  compiled  on  separate  sheets  and,  as  needed  in 
demonstrations,  may  be  taken  to  the  lecture  room,  either  one  sheet 
or  many,  as  is  required. 

Lyceum  lecturers  will  find  the  same  advantages  in  their  case. 

Ministers  may  prepare  sermons,  in  a  large  price  book  cover,  take 
the  (/over  into  the  pulpit,  deliver  the  sermon  and  find  no  comment 
on  appearance,  as  it  resembles  an  Oxford  Bible. 

When  the  sermon  has  answered  its  purpose,  the  sheets  may  be 
removed,  as  above,  placed  on  a  post  binder  (F-3,  F-4  or  E-6),  and 
should  occasion  arise  for  its  future  use,  can  readily  be  found.  These 
sermons  may  be  filed  by  date,  by  subject  or  as  preferred. 


146  Loose  Leaf  Books  and  Systems. 

Chapter  XXXVIL 
DAILY  REPORTS  OF  ACCOUNTING  DEPARTMENT. 


These  reports  (Form  XXXIX),  are  made  daily  by  the  chief 
accountant  to  the  financial  head  or  manager  of  the  bus  ness  and 
in  some  cases,  to  several  department  managers  or  the  other  officers. 

It  is  unnecessary  to  add  that  as  a  chart  of  daily  transactions  it  is 
very  important,  and  when  once  instituted,  would  not  be  abandoned. 
In  one  large  manufacturing  office,  this  report  is  prepared  daily  by 
an  assistant  bookkeeper  and  at  no  time  does  its  preparation  consume 
more  than  five  minutes,  except  where  some  error  happens  in  footing 
or  omission  of  entry  on  the  original  books. 


CASH. 

"Cash  received  and  paid"  in  this  sub-division  is  made  from  the 
footings  of  the  respective  columns  of  the  cash  book.  The  balance  is 
then  brought  down.  The  balance  in  bank  is  taken  from  the  check 
register.  Balance  in  drawer  counted.  The  last  two  items  should 
check  or  agree  with  balance  of  cash  book. 


VOUCHERS. 


"Vouchers  unpaid  first  of  month"  is  the  Ledger  balance  of 
"Vouchers  Audited"  account,  and  is  also  shown  by  the  balance  sheet 
(see  Chapter  XX). 

"Vouchered  since,"  is  the  footing  of  the  voucher  register  (Plate 
XVI),  for  current  month  up  to  and  including  date  of  statement. 


Loose  Leaf  Books  and  Systems.  147 

"Paid  this  month"  is  the  footing  of  that  cokimn  in  cash  book 
(Plate  X),  for  the  cnrrent  month. 

"Now  unpaid"- — should  be  all  vouchers  unpaid  at  the  time, 
whether  not  due,  due  or  past  due. 


BILLS   PAYABLE. 


"Unpaid  at  first  of  month"  is  ledger  balance  as  shown  by  balance 
sheet. 

"Discounted  this  month"  from  the  cash  book  (IX). 

"Paid  this  month,"  from  the  cash  book  (X). 

Balance  is  of  course  amount  now  unpaid  and  should  check  the 
ledger  balance  and  also  the  Bills  Payable  Book. 


CUSTOMERS. 


Balance  due  on  first  of  month"  is  total  amount  due  and  unpaid 
by  all  customers,  as  per  balance  sheet. 

"Shipments  this  month"  is  footing  of  Sales  Journal  (XIV),  for 
current  month  to  date. 

"Journal  and  cash  charges"  footing  of  the  respective  columns  of  the 
Journal  and  Cash  Book  (X). 

"Paid  in  cash  this  month"  is  footing  of  that  column  in  Cash  Book 
(IX) 

"Merchandise  Credits" — the  footing  of  the  "Returned  Goods  and 
Allowances"  record  (XIX). 

"Journal  Credits"^ — footing  of  Journal  columns. 

The  balance  resulting  is  the  balance  then  due  by  all  customers 
and  can  be  proven  by  the  net  balances  as  shown  by  the  Customers' 
Ledgers. 

Should  Bills  Receivable  be  a  large  element  of  the  quick  assets 


148  Loose  Leaf  Books  and  Systems. 

of  the  business,  proper  columns  may  be  arranged  in  Cash  Book  and 
Journal  for  these  or  they  may  be  segregated  otherwise. 

To  furnish  this  report  daily,  necessitates  regular  daily  footings  of 
every  book  of  original  entry,  instead  of  delaying  such  footing  to  some 
convenient  time  or  to  the  last  day  of  the  month. 

In  other  words,  these  accounts  must  be  kept  entered  up  and  accu- 
rately footed. 

Samples  of  blanks  of  all  the  books  needed  above  are  exemplified 
herein. 

The  blanks  (XXXIX),  as  made  out  are  handed  the  treasurer 
and  such  other  officers  entitled  to  them  and  are  preserved  by  these 
officers  in  order  of  date,  in  a  loose  leaf  ring  or  price  book  style  cover. 
Figs.  D-2,  D-3,  E-3,  or  post  binder  F,  F-2,  F-3,  F-4. 


Loose  Leaf  Books  and  Systems.  l-tJ) 


COVERS  AND  DEVICES. 

All  Loose  Leaf  Books  are  referred  to  by  size  and  capacity. 

Size — Is  understood  to  be  that  which  will  accommodate  a  sheet 
of  dimensions  stated  or  desired,  and  includes  binding  margin. 

Capacity — Is  the  quantity  of  sheets  in  inches;  one  inch  of  ledger 
paper  averages  ^00  sheets. 

In  expansible  covers  the  minimum  capacity  (or  smallest  quantity 
of  leaves  which  may  be  therein  firmly  held)  in  always  the  capacity 
designated;  thus  a  ledger  12x14  inches  of  2  inch  capacity  would 
mean  a  ledger  which  would  accommodate  sheets  12  inches  on  bind- 
ing side  by  14  inches  wide,  and  would  firmly  grip  a  inininniin  of  2 
inches  or  400  sheets  of  paper. 

Expansion  means  increase  from  minimum  to  maximum  when 
fully  expanded. 

Prong  files  and  ring  binders  are  not  expansible,  hence  the  capacity 
is  fixed  and  indicated  by  distance  between  clamping  sides  or  by  size 
of  ring. 

In  Post  Binders  the  extreme  height  of  posts  is  indicated  and 
usually  the  distance  between  posts,  centre  to  centre,  and  also  diameter 
of  posts. 


loO 


Loose  Leaf  Books  and  Systems. 


(A)     SCKEW  AND  LEVER  LEDGER.    . 

Round    back    aluminum   castings,  steel  jnechanism. 

Made  in  f ,  li,  2  and  3  inch  capacity,  Expansion  100% . 

Sizes  8i,  increasing  to  19  inches  on  binding  edge,  any  width  desired. 


Loose  Leaf  Books  and  Systems. 


151 


(B)     AUTOMATIC  LEDGER. 

Sheet  Steel  Flat  Back.     Steel  Meclianism.     Expansion  about  60% 
Capacity  2  and  3  inches.     Sizes  8X  to  14  inches. 


(C)     SCREW  AND  LEVER  FLAT  BACK. 
Back  of  Sheet  Steel.     Steel  Mechanism. 
Capacity  1%,  2  and  3  inches.     Size  8X  to  19  inches.     Expansion  80%^ , 


152 


Loose  Leaf  Books  and  Systems. 


(C)     SCREW  AND  LEVER  FLAT  BACK. 

Back  of  Sheet  Steel.     Steel  Mechanism. 

Capacity  IX,  2  and  3  inches.    Size  8X  to  19  inches.     Expansion  80%, 


Loose  Leaf  Books  and  Systems. 


153 


(C)     SCREW  AND  LEVER  FLAT   BACK. 

Back  of  Sheet  Steel.     Steel  Mechanism. 

Capacity  IX,  2  and  3  inches.     Size  8%  to  19  inches.     Expansion  80% 


154 


Loose  Leaf  Books  and  Systems. 


(CO     SAME  AS  C. 
Except  Round  back  of  wood,  to  give  the  back  a  roll,  which  is  shown  above. 


Loose  Leaf  Books  and  Systems. 


155 


(CO     SAME  AS  C. 
Except  Round  back  of  Wood,  to  give  the  back  a  roll,  which  is  shown  above. 


156 


Loose  Leaf  Books  and  Systems. 


D. 


D-2. 


(D)     MEMO.  OR  POCKET  RING  BOOKS.     ^  inch  capacity.     Many  sizes. 
(D2)     PRICE   BOOKS,  RING  BOOKS.     ^,  1  and  IX  inch  capacity.     Many  sizes. 
D  and  D-2  are  most  commonly  bound  in  Black  Seal  Grain  Leather,  resembhng  the 
Oxford  Bible  in  style. 


Loose   Leaf  Books  and  Systems. 


1.57 


(D-3)  LARGE  RING  BOOKS  CLOSED. 


(D-3)  LARGE  RING  BOOKS  CLOSED. 

D-3  is  bound  in  canvas;  cloth  and  leather  corners  and  back  or  Corduroy  sides  and 
Russia  leather  end  and  corners,  or  any  style.     Capacity  1%  and  2  inches.     Many  sizes. 


158 


Loose  Leaf  Books  and  Systems. 


(E)     PRONG  PRICE  BOOKS. 
/i  and  1  inch  capacity.     Binding  usually  like  D-2. 


(E-2)      STEEL  METAL  BACK  PRONG  FILE. 

Hinge  in  centre  of  back.    Sides  of  binders  board.     Metal  back  completely  covered 

with  canvas.     Capacity  1,  2  and  3  inches.     Almost  any  size. 


Loose  Leaf  Books  and  Systems. 


159 


(E-3)     WOOD  BACK  PRONG  FILE. 
Capacity  1,  2,  3  and  4  inches,  and  of  ordinary  size  in  binding  and  opening  edges. 


(F)     TRANSFER  LEDGER  OR  SECTIONAL  POST  BINDER. 
Capacity  1  to  6  inches,  having  posts  in  sections  of  1  inch,  which  screw  one  witliin  the 
other,  capable  of  holding  1,  2  and  up  to  6  inches  of  paper.     Top  locked  with  key  upon  the 
posts.     Made  of  any  size  or  style  of  binding. 


160 


Loose  I^eaf  Books  and  Systems. 


(F-2)     SECTIONAL  POST  BINDER. 
Same  as  F,  except  canvas  binding  and  lighter  coA^er. 


(F-3)      SECTIONAL  POST  BINDER. 
Siniil;ir  t<i  F-2  and  F-4,  except  lock  Avhich  is  outside  lop  cover. 


Loose  Leaf  Books  and  Systems. 


161 


(F-4)     SECTIONAL  POST  BINDERS. 

Another  locking  device,  otherwise  similar  to  F-2. 


(G)    SOLID  POST— POST  BINDER. 
Automatic  clutch  on  posts. 


162 


Loose  Leaf  Books  and  Systems. 


(G-2)     SOLID  POST-POST  BINDER. 
Threaded  Screw  Posts. 


(G-3)    SOLID  POST— POST  BINDER. 
Thumb  Lock,  Slotted  Top. 


Loose  Leaf  Books  and  Systems. 


163 


(G-6)      SOLID  POST.     POST  BINDER. 
Centre  Lock. 


(H)     ORDER  HOLDERS. 
Cloth  covered,  of  different  colors — black,  green,  red,  etc. 


(H-3)     ORDER  HOLDERS. 
Spring  back.    Canvas  covered. 


164 


Loose  Leaf  Books  and  Systems. 


■(H-2)      ORDER  HOLDERS. 
Aluminum  throughout,  except  brass  end  spring  screws. 


(H-5)     ORDER  HOLDERS. 

Spring  back.     Canvas  covered. 

■^  H,  H-3  and  H-5  may  be  bound  in  any  style  desired.     Full  canvas,  art  cloth,  corduroy 
and  Russia  corners,  etc. 


Loose  Leaf  Books  and  Systems. 


165 


:v.;:;i>S5«Ka«2Kgr^^ 


J.— ADJUSTABLE  HAND  PUNCH  AND  PUNCH  HEADS. 
Holes  actual  size,  and  a  variety  of  other  shapes. 


166 


Loose  Leaf  Books  and  Systems. 


INDEX. 


•* 

Page. 

Cover-Devices, 
Etc. 

Formd 

Full  Size 
Plates. 

Abstract   of   Loans   on   Real 

Estate 

110 

AD2,  CDS,  FE3.. 

XXII 

Accident  Insurance  Record 

122 

D2,  E3 

XXVIII 

Accounting    Department- 
Daily  Report 

146 

D2,  E3 

XXXIX 

AdvertisinsT  Matter  Distributed  

85     .... 

E3 

14 

Advertising  Solicitor. — Daily 

Memo,  or  Renort 

72 

D,  E3 

13 

Annual  In ve nt or v ■. 

66 IH,  F2 25 

Attorneys'  Docket 

112 

D2,.D4,  E3 1  ..  .. 

XXXI 

Assessors  and  Tax  Collectors 

140 |A,C,  D,  E,F,G,H 



Back  Orders , 

34 1 1 

XXVI 

Balance  Sheet  and  Trial 

Balance 

26-122 

H,  F 

26-27 

Bank  Books 

115 

A,  C,  E,  F,  G 

28 

V,  VI,  Xll, 
XVII,  XVIII 

Bank  Daily  i  Reserve  Statement 

115 

D2,  E3 

28 

B.mk  CoUee'  ions — Exchange 

Maturing 

116 

E3,  F,  F2,  F3,  F4 

XVII,  XVIII 

Bank  Lederer 

117 

A,  C,  E3 



V,  VI 

Bill  and  Charge — Retail...-. 

127 

E3,  F6,  F5 

XXXlIl 

Billina".  Wholesale  

40  .   .    .. 

H,E,F,  G 

XXXIV 

Book-form  Card  Index 

77-85-90 
118 

E3 

11-12 
13-14 
16 

Branch  Reports  to  Parent  House 

92 

E,F,  G,  H  

Canceled  Orders 

38 

F 

i 

Capital  Stock  Register 

123    . 

D2 

XXIX 

Cash  Book                   

29-45 

ri,A,C,  E,  F 

20-21 

IX,  X 

Catalogue  Covers 

105 

F,  D2,  E3 

Certificate  of  Deposit  Register — 
Bank 

115 

P,  G,  H 

• 

Changing   from    Bound    to    Loose 

Leaf  Books     -. 

22     ' 

Check  (y)  Columns — Use  of  

129 

1 

Check    Register — 

General  Business  ..'. 

47 

F,G,H 

3-4 

XI 

Civil  and  Mining  Engineers 

133 

D,  D2,  H,  F,  E5... 

Loose  Leaf  Books  and  Systems. 


167 


^ 

Page. 

Cover-Devicks, 
Etc. 

Forms 

Full  Size 
Plates. 

Clippings  and   Drawings  Preserved 

143  

E6 

- 

Closed  Accounts — Transferring 

from  Ledger 

23 

Closed  Accounts — Indexiner 

23 1 

Collections — Lawyers' 

112 

A,  C,  E3 

XXIII 

Collection  Register — Bank 

116 

E3,  F2,  F3,  F4 

XVII 

Collection  Tickler — General 

Business 

90 

E3 

16 

Comparative  Balance  Sheet 

by  Months  and  Yeai's 

122 D2.  E3.  F 

XXVII 

Comparative  Expenses  by 

Months  and  Years... 

.122 

D2,  E3,  F 

XXVI 

Comparative  Sales  by  Months 

and  Years 

121 

D2,  E3,  F 

XXV 

Comparative  Sales 

by  Salesmen 

121 

D2,  E3,  F 18 

XXV 

Condensed  Business  Record 

120 

D2,  E3. 

XXV,  XXVI 
XXVII 

XXVIII 
XXIX 

Continuous  Inventory 97 \A,  C,  E3,  F |5 

VII,  VIII 

Correspondence  Classified |103 

F,  G                         1      .. 

Cost  and  Price  Books  

69 !D2,  D3,  E3 10 

XXX 

Court  Renorters 

142 

D2  F 

Credit  Memoranda 

57 

1    XXXVIII 

Customers  by  Towns 

75 

A,  C,  D3,  E3,  H5, 

F7 

1 

XXXII  , 

Daily  Reports — Financial 146 

D2,  E3,  F 

XXXIX 

Daily  Reserve  Statement — 

Bank 

115..... 

D2,  E3,  F 

28 

Docket — Attorneys' 

|112 

D3,  E3 

XXXI 

Doctors'  Calling  List  and 

Pocket  Ledger 

129 

D,  D2,  E3 

22-23 

Drafts  on  Customers — 

Record  of 

90 

E3 

16 

Draft  Register — Bank 

115 

A,  C,  E3,  F,  G    .... 



XII 

Dry  Goods  Sample  Book  ...  . 

109 

E3,  E7 

Duns  and  Statements — 

How  Watched 

90  

E3 

16 

Drawings  and   Clippings 

Preserved 

134-143.  ... 

A,  C,  E6,  F,  H 

Electric  Light  Co.  Ledger  , |137 

A,  C,  E3 

IV 

Electric  Light  Co. — 

Meter  Inspection  Blanks 

1.^6 

D2,  F,  H... 

24 

168 


Loose  Leaf  Books  and  Systems. 


Page. 

■ 

Cover-Devices, 

Etc. 

Forms 

Full  Size 
Plates. 

EnErineers — Civil  and  Mining 

133 

D2,  D3,  F,  H 

Exchange  Maturing — Banks 

1116 

E3,  F2,  F3,  F4 

XVIII 

Expenses  by  Months  and  Years — 

Firms  or  Corporations 

122 

D2,  E3 

XXVI 

Expenses  and  Routes  weekly 

of  Salesmen 

86 

D,  F3 

15 

Field  Notes — Civil  Engineers 

133 

D2 

1 

Filing  Correspondence 

103 |F,  G 



Financial  Daily  Statements 

145-146 |D2,  F 



XXXIX 

FoUow  up  from  Inquiry  to  Sale 

85 IE3 

14 

Follow  up  Collections  or  Duns 

90 

E3 

16 

Form  Letters  Sent — Record  of 

85-90 

E3 

114 

Gas  Light  and  Electric^Co. — 

Ledger 

137 

A,C,  E3 

IV 

Gas  and  Electric  Light  Meter  Book 
Book 

136 

D2,  F,  H 

24 

Goods  to  Arrive — 

Notice  to  Receiving  Clerk 

55 

H,  F 

7              XXXV 

House  Cost  Book 

70 

D2,  D3,  E3 

10             XXX 

House  Serial  Order  Numbers 

34 

H |32 

Inactive  and  Closed  Accounts — 

Transferring 

23 

A5 •. 

Indexing  Ledgers ; 

21-23 

A,  B,  C,A8 

Instructors  Note  Books 

145 

D2,  F 

Insurance  Accident  Record 

132 

D2 

XXVIII 

Insurance  Solicitors 

Daily  Report. 

81 

D2,  E3 12 

Inventory  Continuous 

97 

A,  C,  F 5 

Inventory  Annual 

66 

H,  F 25 

Invoices — Inbound — How  Filed 

64-95 1 

E4 

Invoice  Inbound  Register 

61 

E3,  F 

8* 

XV,  XXXV 

Inbound  Invoices — 

Report  on  Receipt 

62 

H 

9 

Journal  

41 

A,  C,  H,F 

Journal-Sales  

40 

A,C,H.F 

XIV 

Lawyers'  Docket 

112 

D2,  D3,  E3 1 

XXXI 

Lawyers'  Collection  Register 

112 

D3,  E3,  A,C 

XXIII 

Ledgers — Bank  

117 

A,  C 

V,  VI 

Ledgers,  Changing  from  Bound  to 

Loose  Leaf 

22 

Ledger — Gas,  Electric  and 

Water  Companies 

137 

A,  C 

IV 

Ledger — General  Business  and 

Manufacturing 

29-30 

A,  C 

I,  II,  III 

Loose  Leaf  Books  and  Systems. 


169 


Chapter, 

Page. 

Cover-Devices, 
Etc. 

Forms 

< 

Full  Size 
Plates. 

Ledger  Indexing 

21 



Ledger  Mechanism 

13 A4,    C5,    C6,    C7, 

C8,  C9 

Ledger — 

Most  Convenient  Size  and  Why 

17-21 

Ledger  Opening  and  Closing 

Mechanism 

13 

150,  153,  154,  155 

Ledger — Physicians' 

129 

A,  C,  D2,  D3,  E3....|22-23 

I,  II,  III 

Ledger — 

Several  Volumes  Advocated 

21 

Ledger — Tumbler  RuUng  or 

Reversed  Headings 

32 

Loan  on  Real  Estate — 

Abstract  of 

110-113 

A,  C,  F,  D2,  D3, 
E3 

XXII 

Loan  Register — 

Agents  or  Lawvers' 

113 

D2,  D3,  E3 

XXI 

Loose  Sheet  Holders ■. 

18 

H,  H2,H3,H4,H5 

MaiUng  Lists — 

Name  of  Customers,  etc 

75 

A,  C,  D,  E,  F,  G.... 

XXXII 

Manufacturers  Cost  Book 

138 

A,  C,  D,  E,  F,  G... 

Manufacturers  Stock  Books 

53 

A,  C,  D3,  E3 



VIII 

Manufacturers    Goods    Ordered, 

In  Work  and  Finished  Record 

53 

A,  C,  D3,  E3 

VIII 

Map  Files,  Engineers,  Real 

Estate,  etc 

134 

H,  E5,  E2 

Material  Unused  on  Requisition  .....'. 

113 



17 

Merchants  Stock  Books 

52 

A,  C,  D3,  E3 

5 

VII 

Meter  Record — 

Gas.  Water.   Electric 

136 

D2,  E3 

24 

Minister  Sermon  Covers  and 

Note  Books 

145 

D2,  E,  F 

Mortgages  or  Loans — Abstract 

of  and  Description  of  Property 

100 

A,  C,  E3,  F 

XXII 

Notice  to  Receiving  Clerk  of  Goods 

to  Arrive 

55 

H,  F 

7 

XXXV 

Numbering  Orders 

34 

XIII 

Order  Blanks — Salesmen 

33 

H,  F 

32 

XXXIV 

Orders  Canceled 

38 

F 

XIII 

Orders  Lost  by  Salesmen — 

How  Recovered 

37 

Order  Numbers — 

Uses  and  Advantages 

34-36 

Orders  on  Hand  Unfilled — 

Amount  of 

38 

E3 

XXXIV 

170 


Loose  Leaf  Books  and  Systems. 


Page. 

Cover-Devices, 
Etc. 

Forms 

Full  Size 
Plates. 

Order  Register 36 1 

H,  E3,  F 

33       1         XIII 

Orders  Registered  as  Received 

34-37 

33 

XIII 
XXXIV 

Paging  Sheets  of  Ledger 

22 

A,  C 

I,  II,  III 

Past  Due  Accounts  Easily 

Watched 

90 

E3 

16 

Pay  Cheeks — 

Large  Firms  or  Corii  orations 

49 

H,  F 

3-4 

XI,  XXIV 

Pay  Roll  and  Time  Sheets 

49-72 

tl-,  D3,  E3,  F,  G... 

.  ■• 

XXIV 

Perpetual  or  Continuous 

Inventory 

97 

A,  C,  F 

5 

VII,  VIII 

Petty  Accounts 22 

Petty  Cash  Refund  Voucher 96 

F,  G 

XXXVI 

Physicians  Calling  Memo,  and 

Ledger , 129 

D,  D2,  A,  C,  E3 

22-23 

Plat  and  Map  Files — 

Real  Estate,  Engineers,  etc 133 

E5,  F,  H 

Price  and  Cost  Books 

69 

D2,  D3,  E 

10 

XXX 

Professors,  Lecturers  and 

Teachers  Note  Books 

145 

D2,  E2 

Post  Binders 

19 

P,  G 

Profits  by  Department 

42 

E3,  F 

2 

Profits  by  Salesmen 

42 

E3,  F 

1 

Profits  on  Each  Sale 

42 

E3,  F 

1-2 

XXXIV 

Prong  File 

14 

E,  etc 



Purchasing  Department — 

Ordering  Goods 

54-97 *... 

A,  C,  D3.  E3,  F, 

G 

VII.  VIII 
XXXV 

Rail  Road  and  Large  Corporation 

Pay  Rolls 

49-172-139 

D3,  H,E3,  F 

XXIV 

Real  Estate  Sales  and  Rent 

List 

110 

D2,  D3,  E3,  F,  G.. 

XX 
XXXVII 

Real  Estate  description  of  loan 

and  Property 

110 

A,  C,  F 

XX 

Receiving  Clerks'  Record  

63 

H,  F 

9 

ReconciUng  Bank  Account  with 

Pass  Book 

51 

XI 

Recorders  (County)  Books... 

141 

A,C 

Refund  ng  Voucher — Petty  Cash 

96 

F,  G 

XXXVI 

Rent  List — 

Real  Estate  Agents 

110 

D,  D2,  E3,  F 

XX 
XXXVII 

Reporters  (Court)  Notes 

142 

D2,  E 



Reports  Daily  from  Salesmen 

77 

D,  E3 

11 

Reports  by  Branch  to  Home 

Office 

92 

H.A,C,  F 



Loose  Leaf  Books  and  Systems. 


171 


Page. 

Cover-Devices, 
Etc. 

Forms 

Full  Size 
Plates. 

Requisition  For  Goods  Bought 

56 

H,F 1 

Requisition  on  Storekeeper 56 |H,  F 

8 

Retail  Store  Books 

124 

A.C,  D3,  E3,  F... 

20-21 

XXXIII 

Returned  Goods  and  Allowances  to 

Customers 

57 

H,  F 

XIX,  XXXV, 
XXXVIII 

Reverse  or  Tumble  Headings 32 

Ring  Binders !14 

D 

Sales  Comparative — 

by  Months  and  Years 

121 

D2 

XXV 

Sales  Comparative — 

by  Salesmen.... 

121 

-D2 

18 

XXV 

Sales  Comparative — 

by   Department 

121 

D2 

19 

XXV 

Sales  Journal 

40 

H,  F 

XIV 

Salesmen's  DaUy  Reports  

77 

D,  E3 

11 

Salesmen's  Price  Book 

69 

D2,  E2.... 

10 

Salesmen's  Serial  Order  Numbers — 
Advantages  of 

34-36 

XXXIV 

Salesmen's  Weekly  Expense 

Book  and  Route 

86-80 

t),  E3 

15 

Sample  Book  Dry  Goods 

109 

D3,  E3,  E7 

Scrap    Book — 

for  Clippings,  Papers,  etc 

143 

E6 

Sermon  Covers  and  Mote  Books 

144 

D2,  E 

Serial  Volumes  Same  Ledger — 

Advantages  of 

21 

A,  C,  E 

Sheets  of  Ledger  paged — 

not  numbered 

21 

A,  C,  E,  F 

III 

Signature  Books  for  Banks 

118 

E3 

Slow  and  Past.  Due  Accounts 

Easily  Watched 

29 

E3 

16 

Solicitors  or  Agents  Daily 

Reports 

81 

D2,  E3 

11-12 
13 

Statements   and    Duns — 

How  Wa.tched 

90 

E3 

16 

Stock  Books — 

Goods  Bought  and  Sold 

52 

A,  C,  D3,  E3 

5 

VII 

Stock  Books — 

Goods  on  Hand  at  anv  Time 

53 

A,  C,  D3,  E3 

5 

VII,  VIII 

Stock  (Capital)  Certificate 

Register  and  Transfer 

123 

D2  

XXIX 

Store  Keepers — Requisition  on 

56-98 

H,  F 

8 

Store  Room  Methods  and 

Records 

56-97 

H,  D3,  E3,  A,  C,  F 

8-9 

172 


Loose  Leaf  Books  and  Systems. 


Page. 

Cover-Devices, 
Etc. 

Forms 

Full  Size 
Plates. 

Surveyors  Note  Books  and  Map 

►■^     Files 

133 

D2,  E5,  F,  H  

Tax  Collectors  Book 

140 

A,  C,  E3.  F 

Teachers  and  Instructors 

Note  Books s 

145 

D2,  E2 

Time  and  Pay  Roll  Books 

49-72 

H,  D3,  E3,  P 

XXIV 

Town  Index  of  Customers 

75 

XXXII 

Transferring   Ina.ctive  and  Closed 

Accounts ,. 

23 

F 

5 

Transferred    Inactive    and    Closed 

Accounts — How  Indexed 

24 

F,  A5 

5 ... 

Trial  Balances      

26 :..    .. 

H,  F 

26-27 

Tumble  or  Reversed  Heading's 

32 



Unfilled  Orders — Amount  on  Hand 

38 

E3 



Unused  Material  on  Reauisition 

100 

17 

Use  of  i^)  Check  Column 

29 

A,  C 

I,  II,  111 



Voucher  and  Voucher 

Record 

93 

H,  E3,  F,  G- 

XVI 
XXXVI 

Weekly   Expense   Account  and 

Route  of  Salesmen. 

86 

D,  E3 

15 

Writers  and  Comnilers 

143 

D2,  E2,  E6,  F 

NOTE. 

Cuts  of  Books,  Devices,  Index  and  small  Ledger  Sheets  designated  by  letters  were 
kindly  furnished  by  several  manufacturers  to  whom,  personal  thanks  have  been  given. 

The  cuts  (A-5,  A-6,  A-7,  A-8)  of  Sheets  with  "Account  Number"  were  not  altered 
as  my  text  explains  fully,  how  paged. 

AH  plates  and  forms  were  prepared  especially  for  this  work. 

A  slight  error  was  made  in  engraving  plates,  by  failure  to  indicate  that  sheet  extended 
for  binding  margin. 


Loose  Leaf  Books  and  Systems. 


173 


BLANK  WORKING  FORMS. 


ACTUAL  SIZE 

Plate. 

I 

II 

III 

IV 

V 

VI 

VII 

VIII 

IX 

X 

-XI 

XII 

XIII 

XIV 

XV 

XVI 

XVII 

XVIII 

XIX 

XX 

XXI 

XXII 

XXIII 

XXIV 

XXV 

XXVI 

XXVII 

XXVIII 

XXIX 

XXX 

XXXI 

XXXII 

XXXIII 

XXXIV 

XXXV 


RULING  AND  PRINTING— 


XXXVI 

XXXVII 

XXXVIII 

XXXIX 


Ledger — Standard  Fonu. 

Ledger — Standard  form  with  Dr.  and  Cr.  Balance  columns. 

Ledger — Improved  form  with  Balance  Columns. 

Ledger — Electric  Ught,  gas  and  water  works. 

Ledger — ^Bank  Current  Deposits. 

Ledger — Bank  Savings  Accounts. 

Merchandise  Stock  Books,  Jobbers. 

Manufacturers  Stock  Books. 

Cash  Book  Receipts  or  Debit  Side. 

Cash  Book  Disbursements  or  Credit  Side. 

Check  Register  for  General  Business. 

Draft  Register  for  Banks. 

Order  Record. 

Sales  Record  or  Journal. 

Inbound  Invoice  Record. 

Voucher  Register. 

Bank  Collection  Register. 

Bank — Exchange  Maturing. 

Returned  Goods  and  Allowances. 

Real  Estate  Record. 

Real  Estate  Loan  Register. 

Abstract  of  Real  Estate  Loans. 

Lawyers'  Collection  Register. 

Pay  Roll  and  Time  Book. 

Sales  by  month  and  year. 

Expense  by  month  or  year. 

Balance  Sheets  by  month  or  year. 

Accident  Record. 

Stock  Certificate  Record. 

House  Price  and  Cost  Book. 

Lawyers'  Docket. 

Mailing  List. 

Retail  Store  Bill  and  Charge  System. 

Order  Blank — General  Jobbing  Business. 

Combination  Notice  to  Receiving  Clerk  of  Goods  to  Arrive  and  liis  Reports  on 

same. 
Voucher — Standard  Form. 
Real  Estate  Descriptive  List. 
Credit  Memo. 
Daily  Financial  Report. 


174  Loose  Leaf  Books  and  Systems. 

FORMS. 

Form  ,  Page 

1  Profit  on  Sales  by  Salesmen 42 

2  Profit  on  Sales  by  Department 42 

3  Check  Register,  See  Plate  XI 48 

4  Check  Register,  See  Plate  XI ' 48 

5  Trial  Balance — Tabulated  on  Adding  Machine ; 28 

6  Rubber  Stamp  for  Invoices,  Goods  Bought 55 

7  Advice  to  Report  of  Receiving  Clerk  Goods  Received 55 

8  Requisition  on  Store  Keeper , 56 

8i  Rubber  Stamp  for  Invoices,  Goods  Bought 61 

9  Recei\'ing  Clerks  Record 63 

10  Price  Book  Heading 70 

11  Salesmen's  Daily  Report  on  Customer 78 

12  Insurance  Solicitors'  Memo,  or  Report 81 

13  Advertising  Solicitors' Memo,  or  Report  82 

14  Customers'  Follow  Up  Blank 86 

15  Salesmen's  Expense  Account  and  Weekly  Route 88  and  89 

16  Dun  and  Draft  FoUow  Up 91 

17  Ticket  of  Requisitioned  Material  Unused 100 

18  Salesmens'  Sales  by  Months  (also  Plate  XXV) 121 

19  Sales  by  Department 122 

20  Cash  Received— Retail  Cash  Book 124 

21  Cash  Paid  Out— Retail  Cash  Book 125 

22  Physicians'  Daily  CaUing  List , 129 

23  Physicians'  Ledger 132 

24  Meter  Book ^ 137 

25  Inventory 68 

26  Trial  Balance  Without  Names 26 

27  Trial  Balance,  Space  for  Names  and  Short  Leaf 27 

28  Bank  DaUy  Reserve  Statement 116 

29  Rubber  Stamp  on  all  Letters  Containing  Orders 39 

30  MaiHng  List— See  also  Plate  XXXII 76 

31  Notations  on  Customers,  for  Salesmen 77 

32  Order  Blank— See  ilso  Plate  XXXIV 33 

33  Order  Record— See  also  Plate  XIII 37 

34  Sales  Journal— See  also  Plate  XIV 40 


There  Is  Not  a  System 

^  In  this  book  which  could  not  be  handled  with  less  time,  work  and  worry 
onlBURROUGHS  Bookkeeping  Machines. 

^  Our  machines  take  forms  up  to  18  inches  wide, 

^  You  can  cross  tabulate, 

^  You  can  print  in  two  colors. 

^  You  can  add  and  list  in  one  or  more  columns  and  foot  separately  and 
simultaneously. 

^  We  make  machines  up  to  a  capacity  of  9  trillions. 

^  We  make  machines  with  eliminating  keys  by  which  you  can  take  off 
debits  and  credits  without  moving  the  carriage,  adding  either  one.  In  fact,  one 
of  our  47  different  bookkeeping  machines  can  do  exactly  what  you  should  have  a 
machine  to  do ;  and  do  many  other  things  no  adding  and  listing  machine  can  do. 

*L  Your  investigation  of  our  machines  is  merely  a  guarantee  that  you  will 
know  what  the  most  modern  methods  can  do  for  you. 

^  Our  Business  Systems  Department  will  be  glad  to  show  you  how  some 
of  the  most  economically  conducted  houses  use  BURROUGHS  methods- 

^  It  will  cost  you  nothing — not  even  a  moral  obligation. 

^  47,480  in  use  March  11,  1907. 

Burroughs  Adding  Machine  Company 

Detroit,  Michigan,  U.  S.  A. 


Defendum  Linen  Ledger 


MANUFACTURED     BY 


PARSONS  PAPER  CO., 

HOLYOKE,   MASS, 


THE  POPULAR  PAPER  FOR  ALL  LOOSE  LEAF  WORK. 


THE  ABOVE  BRAND  IS  USED  MORE  EXTENSIVELY  THAN  ALL  OTHERS  IN 

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Paying 

Brain  Wages  For 

Mechanical  Work 


DO  you  pay  your  bookkeeper  a  good  salary  and  let 
him    spend   a  part  of   his    valuable    time    doing 
purely  mechanical  work? 
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portant work  and  have  3'our  adding  done  on  a 

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The  large  number  of  labor-saving  devices  on  a  Universal 
entirely  eliminate  the  drudgery  of  bookkeeping  and  insure 
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machine  in  the  world  that  has  so  many  improvements  to  speed 
the  operator  as  the  Universal — accumulator  in  convenient  posi- 
tion— work  always  in  plain  view  of  the  operator — individual 
correction  keys — quick  restoration  of  keys — light  elastic  key 
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The  best  way  to  determine  the  value  of  a  Universal  in 
your  business  is  to  try  one.  We  will  gladly  furnish  the 
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The  Universal  Adding  Machine  Co., 

3839  Laclede  Avenue,  St.  Louis,  IMo. 

BRANCH    AGENCIES     IN    A  l_  l_    PRINCIPAL    CITIES. 


ll 


t 


■?5T 


ii  ■  - 


PIlt«  III 


RLE. 


NAME 


^e4n/  &mfY/y 


STREET   NO. 


TOWN 


O 


Q^mf'^f//m/r/;  ©'Am^ 


LOOSE  LEAF  BOOKS  a  SYSTEMS 


DFT. 


^ 


STMT. 


12/ 


^26 


DATE 


^U: 


€ty. 


^C> 


^■^ 


^V 


DESCRIPTION 


/^ 


f(S/i/ 


ORDER  NO. 

OR 

MEMO. 


^3^6> 


3^e^ 


.WOO 


FOLIO 


7^ 


VJ'J* 


^SO 


\i 


i 


BA- 

-  ■  I 


-.      I 


J>-#y, 


Ledger — Improved  Form,  with  B 


e3 


to 

a 

a 


.a 

C4 


Plato  IV 


o 


SIZE 


19 


FORWARD 


JANY. 


FEBY. 


ETC. 


METER  NO. 


INDEX 


NAME 


MANUF'R 


LIGHT 


USED 


MISSOURI    GAS 


SET 


DATE 


INDEX 


AMOUNT 


NUMBEf      _ 


.U' 


OUT  I 


DATE 


INDE) 


.n' 


FUEL 


INDEX 


u^'  :-^, 


-<- 


Ledger — Gas,  Electric  1 


)o 


FUUI 

THIS  ACC'T  PAGE  NO 

SALESMAN               JoUOfS 

o 

> 

NAME                    .Tnlin  Smith 

STREET  NO.                   2^02  .Y.  Maiii 

RATING     10  MG.        [,1.^r    500 

TOWN                                  Springfield  Ohio 

DRAW   THROUGH             Ist  .fifat'l 

o                                                                                                                                                      1 

to  >SE     LC.     .OO.S.     SYSTEM. 

1 

DATE 

DESCRIPTION 

FOLIO 

DEBITS 

V 

DATE 

DESCRIPTION 

FOLIO 

CREDITS 

V 

Jan. 

1 

M          2792 

17-3 

1 

4 

0 

6 

n 

Jan 

20 

Clc 

r 

471 

1 

0 

0 

0 

0 

^ 

\ — J 

. 1 

1 

, 

^ 



__- ■—• . _--_^ 



1 — 1 

1 — 

' — J 

Ledger — Standard  Form.     Chapter  II. 


riittii 

NAME                John  Smitli 

THIS  ACC'T  PAGE  NO 

SALESMAN        Jones 

.'; 

\ 

STREET  NO.            2^02  .A''.  Maiu 

RATING       10  MG.          lm°"     500 

TOWN                            Springfield  Oliio 

DRAW   THROUGH        Ist  J\''af'l 

o                                                                                                                                                                               i 

LOOSE     LEAF     BOOKS     S     SYSTEMS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 

DATE 

DESCRIPTION 

FOLIO 

DEBITS 

V 

DEBITS    BALANCE 

DATE 

DSSCRIPTION 

FOLIO 

CREDITS 

V 

CREDIT   BALANCE 

Jan. 

1 

M       2792 

173 

1 

4 

0 

6 

0 

4 

0 

6 

0 

■Tan 

20 

Ck 

471 

1 

0 

0 

0 

0 

— 





, 



. 



. 

-.^ 

_J 

1 — 

\ _- 

' 

.. 1 

I 



' 1 

i— 

' — 

—J 

Ledger — Standard  Form,  with  Debit  Balance  aud  Credit  Balance  Column.     Chapterlll. 


'I 

mt.  Ill 

iv 

m 

NAME 

yU»/  Q^mfYAy 

RATING   Ti?-                     l™?     $      .-ilPC 

STREET   NO. 

SALESMAN              j^*«ft/^ 

TOWN               ^^H't'^r/jfie/fA  0'Am^ 

DRAW  THROUGH     ty/(fec/i^.    tjf/.  0^/^. 

f^ 

o                   ^ 

BUSINESS 

•'  * 

LOOSE    LEAF    BOOKS     a     SYSTEMS 

.    rg 

OFT. 

STMT. 

DATE 

DESCRIPTION 

ORDER  NO. 
OR 

MEMO. 

FOLIO 

DEBIT 

V 

CREDIT 

V 

DR. 
OR 
OR. 

BALANCE 

REMARKS 

" 

^av. 

se 

^^^e 

79 

/ 

-^ 

/ 

e 

e 

V 

ir'. 

IS9 

V 

12/ 

M 

.s^e^ 

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7 

.t 

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e 

V 

s 

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S 

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e> 

Wee. 

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seco 

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J> 

7 

s 

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e 

7 

7 

s 

k 

_, 

f..A^ 

ss 

(^^^ 

~_— . — 

Si/^ 

— 

— 

-^ 

_ 

^ 

V 

^ 

^ 

/ 

s 

f 

f> 

, 

^ 

s 

S 

7 

J" 

__^^ ^ 

Ledger — Improved  Form,  with  Balance  and  Marginal  Columns.     Chapter  II. 


PliW  IV 

MISSOURI    GAS    LIGHT 

CO. 

LEDGER 

\ 

NAME 

NUMBER 

STREET 

REMARKS 

O 

1 

SIZE 

METER  NO. 

MANUF'R 

SET 

OUT 

SIZE 

METER  NO. 

MANUF'R 

SET 

OUT 

DATE 

INDEX 

DATE 

INDEX 

DUE 

INDEX 

DATE 

INDEX 

19 

LIGHT 

FUEL 

TOTAL 
AMOUNT 

DISCT. 

AMOUNT 
PAID 

DATE 
PAID 

BALANCE 

INDEX 

USED 

AMOUNT 

INDEX 

USED 

AMOUNT 

LIGHT 

FUEL 

FORWARD 

JANY. 

FEBY. 

ETC. 

DEC. 

O 

- 

- 

LI 

» 



b_ 

— 

1 

-r 

_-- 

J^ 

-_ 

J 

1. — L 

JJ 

—. 

J 

-J 

— 

_ 

J 

J 

-J 

Ledger — Gas,  Electric  Light  or  Water.     Obapter  XXXI. 


^^     0)     THIS  ACC 

RATING   T  F                      L 

T  PAGE  NO. 

REDIT            jry-iy^ 
MIT      $       OC^'Cy 

SALESMAN            ,^^«S^/ 

DRAW  THROUGH      ^y^iP.e/l'i    ^/,  ^>^. 

BUSINESS 

DEBIT 

V 

CREDIT 

V 

DR. 
OR 
CR. 

BALANCE 

REMARKS 

/ 

^ 

J 

e 

C 

V 

7 

S 

-^ 

o 

V 

^ 

-J 

J 

o 

f? 

S 

J) 

7 

J» 

^ 

e 

7 

7 

j> 

V 

i? 

/ 

S 

P 

f 

.s 

J> 

7 

J> 

alance  and  Marginal  Colv 

mi 

IS. 

C] 

liap 

»ter 

II. 

LIGHT 

CO. 

LEDGER 

\ 

^ 

STREET 

REMARKS 

i 

SIZE 

METER  NO. 

MANUF'R 

SET 

OUT 

; 

D<^TE 

INDEX 

DATE 

INDEX 

— 

TOTAL 
AMOUNT 

DISCT. 

AMOUNT 
PAID 

DATE 
PAID 

BALANCE 

SED 

AMOUNT 

LIGHT 

FUEL 

_J 





1    - 

1 

L^ 

__^ 

1 

_ 

u 

.^^ 

.ight  or  Water.     Chapter  XXXI. 


PUU  VII 


ARTICLES 


SIZE   OR   DESCRIPTION 


O 


DATE 


« 

a 
■5 

u 
d 

a 

u 

a 

I 

.fi 


Plate  VIII 


SHIPPED 


ORDER    NO. 


QUANTITY 


DATE 


FINISHED-Ri— I 
c    = 


JOB      =-i 


I'jVl 


Manufacturers'  MerclUi " 


V: 


.( ^' 


ARTICLES 


o 


SIZE   OR   DESCRIPTION 


DATE 


SOLD    OR     ISSUED 


ORDER    NO. 


QUANTITY 


DATE 


'1^ 


PUR'  ^_ 


A-     f 


Merchant's  Stoc) 


3d 


'fi 


Account  No                                                         FIRST    NAT'L    BANK    ST.     LOUIS 

NAMF                                                                                                                                                                                                                                                                                                                                                   P^gS    No. 

ADDRESS 

o 

1 

DATE 

CHECKS    IN    DETAIL 

TOTAL  CHECKS 

MEMO. 

DEPOSITS 

BALANCE 

NO. 

AMOUNT 

NO. 

AMOUNT 

NO. 

AMOUNT 

NO. 

AMOUNT 

Depositors  Ledger — Bank.     Chapter  XXVI. 


PUI.  VI 

NAME 

DIME 

SAVINGS 

BANK 

ST 

• 

LOUIS 

Book 

No 

- 

PaoTB    No 

^ 

ADDRESS                                                                                                                                                                                  BUSINESS 

O                                                                                                                                                                              MOTHERS  MAIDEN    NAME                                                               BIRTH    PLACE 

DATE 

WITH     DRAWALS 

DEPOSITS 

INTEREST 

BALANCE 

REMARKS 

NO. 

PAYEE 

AMOUNT 

MEMO. 

AMOUNT 

Sayings  Ledger— Bank.     Chapter  XXVI. 


PUUVII 

ARTICLES 

CAT.    NO. 

OR   DESCRIPTION 

SIZE 

O 

_ 

SHIPPED 

FINISHED-RECD    IN    STORE    ROOM 

ORDERED    MADE    OR    IN    WORK 

DATE              II              ORDER    NO. 

11            QUANTITY 

DATE            II         JOB  OR    MFG.    NO.         ||             QUANTITY 

DATE 

JOB  OR    MFG.    NO.        ||               QUANTITY 

1      :1                      1 

1 

1      !i                      !i 

1 
j 

i 

1 

Manufacturers'  Merchandise  Stock  Book.     Chapter  VIII 


Put*  I  III 

ARTICLES 

WHERE   STORED 

P 

age 

No 

— 

— 

— 



- 

SIZE   OR   DESCRIPTION                                                                                                                                                                                          FLOOR 

O 

— 

■ 1 

SOLD    OR    ISSUED 

RECEIVED 

BOUGHT 

DATE           1 

ORDER    NO.              1             QUANTITY 

DATE               1 

PURCHASE    NO.         | 

QUANTITY 

DATE               1 

PURCHASE    NO.                      QUANTITY 

1 

Merchant's  Stock  Book.     Chapter  VIII,  IX. 


Plate  XV                 A 

GROCERY    CO. 

MONTH    OF                                                                                             .90 

300DS 

AMOUNT 

TERMS 

DATE 

FREIGHT  PAID 

TIME 

DISC'T 

GOODS 
RFfi'n 

INV.  PAID 

DATE 

AMOUNT 

Register.     Chapter  XI. 


GROCERY    CO. 


MONTH    OF 


190 


OF 
ER 


SUPPLIES 


GEN.  EXP. 


50 


—  v 


00 


MANUFG.  EXP. 


OFFICE  EXP. 


50 


SUNDRIES 


AMOUNT 


0 


00 


ACCOUNT 


Facty.  Fum. 


Register.     Chapter  VII,  XX. 


RECORD    RETUR^5ED    GOODS    AND    A 


Returned  Goods  and  Allowance  |. 


REAL    ESTATE- SALE 


lex  Nc 


DAI  b 
id'     I    REC'D 


^ 

. 

PRICE 

,TREET 

PRICE 

MORTG'E 

AT 
% 

DUE 

TERMS 

N 

\ 

i 

Real 

Estate — Sale  or  Rent  Lis 

— -^ 

LOAN    REG 


OUNT 


DISCT. 


MAKER 


ENDORSERS 


WHERE 
PAYABLE 


INTERE 


FROM 


Agent's.  Broker's  or  Lawyer's  Loa: 


f 

ITil.  [S 

CASH    RECEIVED 

NATIONAL 

GROCERY 

CO 

MONTH    OF 

Folio  D 

.90 

— 

o 

OAT 

E 

PARTICULARS 

ACCOUNT 

Yl             CUSTOMERS 

SUNDRIES 

MERCHANDISE 

|,     NET  AMOUNT  OEO'D    < 

II 

DISCOUNT 
ALLOWED       II 

Brought  Forward 

! 

i 

!l 

! 

' 

' 

! 

1 

1 

li 

Cash  Book.     Chapter  VI. 


/ 

Ptou  I 

NATIONAL 

CASH    DISBURSED 

GROCERY 

CO 

• 

MONTH 

DF 

F 

3liO  C_ 
.90 

- 

s 

0 

DATE 

PARTICULARS 

ACCOUNT 

VOUCHER          (                  VOUCHERS 
NUMBER         '1  ..                 AUDITED 

SUNDRIES 

CUSTOMERS                    NET  AMOUNT  PAID               "rpSvo^ 

Brought   Forward 

n 

1 

J 

' 

ji 

1 

1 

h 

Cash  Book.    Chapter  TI. 


REGISTER  OF  CHECKS  DRAWN  ON 


NATIONAL  WHEEL  CO.    PHILADELPHIA 


MONTH    OF 


I 


DATE 
190 


FAVOR   OF 


VOUCHER 
NUMBER 


CHECK 
NUM8ER 


AMOUNT  OF 
CHECK 


Amount  Brought  Forward 


Check  Begister.     Chapter  VII. 


' 

Inde 

No._ 

REGISTER  OF  DRAFTS   DRAWN  ON 

FIRST  NAT'L  BANK    NEW  YORK 

MONTH    OF 

n>Ie  XII 
lOO 

o 

DATE 

TO  WHOSE  ORDER 

NUMBER 

AMOUNT 

TOTALS 

EXCHANGE 

TO   WHOM   SOLD 

Amount  Brought  Forward 

00 

01 

' 

02 

^^ 

Bank  Regis 

tpr  or 

El 

ch 

a  til 

e— 

-D 

av 

Jn  t 

)r  Isau 

ed 

Chapt 

or 

XXVI 

/ 

LLOWANCES    TO    CUSTOMERS 

HOW        i 
SALESMAN        RETURNED                  TOTAL  CREDIT 

[                                  !  ', 

I'' 

i 
1 

BACK  IN  STOCK                              LOSS 
1 

CASH  PAID 
FRT.  EXPR. 

( 

't ' 

1 

1 

'1 

1;    ' 

! 

1 
1 

-t 

'   .                                                                  M 

1 

[  i 

1 
1 

1                                     1 

1 
! 

i 

i  i 

■ 

i 

i 

!i 

1 

JournaL     Chapter  X. 


-LIST-  RECORD 


HOUSE 


1ATERIAL 


TRIMMINGS    ISTORIES   ROOMS 


EASEVi'T         PLUMCiNJ 


HEAT 


I    LITHT 


G        E 


LOT 
NO. 


BLOCK 
NO. 


FRONTING 


FEET 


FRONT 


DEEP 


~TU- 


M'-T'L 


t.     Chapter  XXXIV. 


.1 

STER 

, 

\ 

.ST 
AT% 

TIME 

DUE 

AMOUNT 

WHEN 
PAID 

OR    SOLD   TO 

FOR    ACCOUNT   OF 

— 

i 
1 

- 

1 

Reg 

jister. 

Chaptf 

>r  XXV. 

— 

. 

1 

A 
A 

h- 

// 

LAWYERS    COLLE 

;  1 

^1 

OWNER 
RECEIVED 

OR 
FROM 

NOTE, 

DRAFT, 

ACCOUNT 

PAYOR 
COLLECT    FROM   OR    ON 

DATE 

OF  COLL. 

() 

1 
1 

1 

j 

/ , 

1 

.•    / 

>.* 

n 

S 

~~~- 

^- 

■  j  J 

/     c 
/     * 
/     c 

/        '^ 

/          ^ 

a, 

Agent's  or  Lawyer's  Collec^ 

■ 

1 

\.\\ 

nFPARTMFNT- 

ATLAS    M 

NAME 

OCCUPATION 

S 

M 

T 

W 

T 

F 

S 

TOTA 

DAYS   " 

• 

■ 







-^" 

Pay  Roll  and  Time  Sheet. 


FMc  XIII 

ORDER  REGISTER 

NATIONAL    GROCERY    CO. 

MONTH 

OF 

index 

No. 
9° 

OATE 
SHIPPED 

DATE 
REC'D 

HOUSE 
ORDER  NO. 

ADDRESS 

TOWN                                                                       STATE 

NAME 

BACK 
ORDERED 
FROM  NO. 

DATE 

OF 

ORDER 

SALESMAN 

SHIP 
BY 

AMOUNT 
SHIPPED 

OTHER 
DISPOSITION 

INITIAL 

NO. 

00 

01 

02 

03 

Order  Register.     Chapttr  III. 


Put*  tiv 

SALES  JOURNAL 

NATIONAL    GROCERY 

CO 

. 

MONTH 

OF 

Page_ 

IQO 

- 

N 

DATE 
SHIPPED 

HOUSE 
ORDER  NO. 

ADDRESS 

NAME 

TERMS 

AMOUNT 

7 

SALESMEN 

_ 

HOUSE               1 

MAIL                  1 

INITIAL 

NO.      1 

AMOUNT 

" 

' 

~] 

- 

Sales  JourDal.     flhapter  IV. 


Index 

No. 

IN-BOUND  INVOICE  REGISTER 

NATIONAL    GROCERY 

CO. 

MONTH    OF 

190 

FliU  AV 

\ 

DATE  OF 

HOUSE 
SERIAL 
NUMBER 

FROM 

AT 

GOODS 

AMOUNT 

TERMS 

DATE 

FREIGHT  PAID              1 

PURCHASE 

INVOICE 

TIME 

DISC'T 

GOODS 

INV.  PAID 

DATE 

AMOUNT          1 

00 

01 

02 

03 

lu-boiuidlln voice  Kegister.     Chapter  XI. 


Index  No                                                                                            NATIONAL    GROCERY    CO.                                                                                                """          ] 

VOUCHER    REGISTER                                                                                                                                         MONTH    OF                                                                                       .90 

0 

DATE 

NO. 

FAVOR  OF 

FOR 

AMOUNT  OF 
VOUCHER 

SUPPLIES 

GEN,  EXP. 

MANUFG.  EXP. 

OFFICE  EXP. 

SUNDRIES 

AMOUNT 

ACCOUNT 

Dee. 

10 

21     00 

Simmons  Hclw.  Co. 

Sundries 

1 

i- 
6 

50 

ri 

00 

1 

50 

1 

0 

00 

Facty.  Furn. 

01 

02 

03 

Voucher 

Reco 

rd 

or 

R 

egiste 

.     0] 

101 

)te 

r 

VII,  XX. 

1 

^.CTION     REGISTER 

AMOUNT 

INTEREST 

COLLECTED 

FEE 

REMITTED 

REMARKS 

)UE 

DATE 

AMOUNT 

DATE 

AMOUNT 

1      ■ 

/ 

1 — ^ 

tiou  R 

egister.     ( 

^haptc 

iv  XXV 

AN'FG    CO. 

PAY   ROLL    FOR   WFFK    FNniNR,                                                                                           1  Qf 

■) 

\ 

LTIME 

RATE 

PIECE  WORK 

EARNED 
DAY  WORK 

EARNED 
PIECE  WORK 

TOTAL 
EARNED 

PAID 

DUE 

\  HOURS 

WK. 

DAY 

HOUR 

QTJAN'TY 

RATE 

DATE 

AMOUNT 

1 

■    -" 

'-                          L 

-J, L 

L-       ~~j 

i " 

^-1 

' "^ 

~^ 

•- — - 

Chapter  VII,  XIV,  XXXIII. 


/^       Plate    A.Wi 

EXPENSES 

H 

' 

^a' 

'1 

o 

MONTH, 

1 

• 

i  - 

Rent, 

1 

1, 

Taxes, 

Iw 

Insurance, 

/-' 

Salaries, —  Emp, 

\ 

Salesman, 

j 

Traveling  Exp. 

J 

Office 

(- 

General 

— 

— 

1 

Legal 

■ 

Team 

\ 

Advertising, 

i 

Postage, 

i 

1 

Reclamations, 

i— 

Inter,  and  Disct, 

Charity 

1  1 

— 

o 

Exp. 

" 

i 
i 

(1 

1 

(( 

1 

1 
1 

i_ 

— 

^ 

"V 

J 

„_ 

Expenses  by  Months.     C] 

lap 

ter 

X 

XVII. 

Willi 

1 
Indax  No. 

TIME    COLLECTIONS  CHASE     NAT'L    BANK 

.  .--    .       .        .     --                          -          -                                                                 1 

DATE 

PAYER 

WHERE    PAYABLE 

TO    WHOM    SENT 

NUMBER 

DATE 

TIME 

DUE 

.     AMOUNT 

DATE 

°n 

LEriER 

PAID 

RET'O 

00 

01 

02 

03 

04 

Bank'  Collection^ Register.     Chapter  XXTI. 


hitviii 

N 

\ 

EXCHANGE     MATURING  CHASE     NAT'L    BANK 

-                          1 

"TJRTF 

1'        REC'O 

NO. 

FRON    WHOM    REC'D 

ENDORSERS 

MEMO. 

PAYER 

WHERE    PAYABLE 

TO    WHOM    SENT 

DATE 

TIME 

DAYS 

RATE 

DATE 
DUE 

AMOUNT 

DISCT. 

- 

00 

- 

01 

- 

02 

03 

04 

Bank  E-xcbango  Bought.    Chapter  XXVI, 


RECORD    RETURNED    GOODS    AND    ALLOWANCES    TO    CUSTOMERS 


SHIPPING 
ORDER 


PARTICULARS 


FOR  CREDIT  OF 


SALESMAN  i]    RETURNED  il  TOTAL  CREDIT 


BACK  IN  STOCK 


CASH  PAID 
FRT.  EXPH. 


Returned  Goods  and  Allowance  Journal.     Chapter  X. 


REAL    ESTATE-  SALE  -  LIST  -  RECORD 


uocsnoN 


PRICE 


HOUSE 


HOUSE 
NUMBER 


BET7/EEN 
STREET     4     STREET 


MATERIAL  TRIMMINGS      STORIES    ROOMS      EAS  =  :vl  T         PHJME1N3  HEAT 


LOT  BLOCK  FRONT 


FRONT       DEEP       M'T'L       V/IO 


Real  Estate — Sale  or  Bent  List.    Chapter  XXXIV. 


-( 

LOAN 

REGISTER 

N 

1 

J 

1 

a 

1 
H 

u 
c 

DATE 

NO. 

MAKER 

ENDORSERS 

WHERE 
PAYABLE 

INTEREST 

TIME 

DUE 

AMOUNT 

WHEN 
PAID 

OR    SOLD   TO 

FOR   ACCOUNT  OF 

FROM 

AT% 

~^ 

a 

- 

- . 

. 

Agent's,  Broker's  or  Lawyer's  Loan  Register.     Chapter  XXV. 


i 


f                Bate  SSVII 

BALANCE  SHEET 

o 

MONTH. 

! 

Capital, 

1 

Surplus, 

' 

Profit  and  Loss, 

AccTS.  Payable— Mdse. 

"          SUNDS. 

Sales, 

■ 

o 

Purchases—  Mdse. 

t 

Freight,                             i. 

- 

FuRN.  AND  Fixtures, 

Teams,  Etc., 

AccTS.  Rec— Mdse. 

1 
j 

1 

Bills  Receivable, 

1 

! 
i 

AccTS.  Rec.  —  Sunds. 

1 

Cash, 

Expenses, 

P.  &  L.  Sundries, 

O         "        Bad  Debts, 

___^^^^.-.._..— ^-^  i 

U- 

\_ 

_j- 

. ^ 

, 

IIL_1__ 

. 

-— — J—. 

Balance  Sheets  by  Months.     Chapter  XXVII. 


r 

PUta  XXX 

TFRM                                                                                                                                                              1 

.1 

\ 

\ 

\ 

NATURE 

\ 

OF    OR    CAUSE 

« 

FOR  PLAINTIFF                                                                                W 

NAMES                                                                                                   ADDRESSES                              i 

" 

\ 

DATE 

r 

PARTICULARS 

DEBIT 

'' 

! 

Attorney's  Dc 


z 
< 
o 

b. 

o 

z 
o 

I- 

a: 
o 

(0 

u 

Q 


CO 
UJ 

H 

o 

z 


CO 


o 
o 


LAWYERS    COLLECTION     REGISTER 


OWNER    OR 
RECEIVED    FROM 


NOTE, 

DRAFT, 

ACCOUNT 


PAYOR 
COLLECT    FROM   OR    ON 


OF  COLL.  QUE 


COLLECTED 


DATE  AMOUNT 


DATE  AMOUNT 


Ageut's  or  Lawyer's  Collection  Register.     Chapter  XXV. 


o 

nFPARTMFNT 

ATLAS     MANTG 

CO. 

PAY    Rni  1      FOR    WFFK    FNOINH, 

NO. 

NAME 

OCCUPATION 

S 

M 

T 

W 

1 

s 

TOTAL  TIME 

RATE 

PIECEWORK 

EARNED 
DAY  WORK 

EARNED 
PIECE  WORK 

TOTAL 
EARNED 

PAID 

DUE 

_ 

DAYS 

HOURS 

WK. 

DAY 

HOUR 

QUAN'TY 

RATE 

DATE 

AMOUNT 

r 

1 

1 

L 

■ — 

' 

"^ 

^ ^        ~~^ 

J —          -J 

,^-'     -1 

~~~^ — -^ 

— L^    ' 

Pay  Roll  and  Time  Sheet.     Chapter  VII,  .XIV.  XXXIII. 


COURT. 


NO. 


ttys. 


■or 


ttys. 
For 


Plaintiff 


Defendant 


ITNESSES 


FOR   DEFENDANT 


NAIVIES 


ADDRESSES 


DOCKET 


DATE 


PARTICULARS 


CREDIT 


■ket.     Chapter  XXV. 


be 


to 

a 


(M 


TELEPHONE 

LINDELL    926 


IN  ACCOUNT  WITH 


J.  P.  Brc; 


STAR 


1 

ALL    ACCOUNTS    MUST    BE    SETTLED    BEFORE                        CT&TPMPNT      C' 
THE    15TH    OF    FOLLOWING    MONTH                                    O  1  M  1   C.  IVI C.  I>l  1       \. 

DATE 

ITEMS 

r 

\ 

~ 

_' 

-- 

ll 

Retail  Merchant's  Bill  and  C 


^7^[~ 

^ 

-   - 

■~" 

' ' 



' — 

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^ 

1 

1 

1   i 

1 

^ 

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< 

to 

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a. 

o 

O 

o 

Sales  by  Months  and  Years.     Chapter  XXVII. 


naif   Si 

EXPENSES 

1 

D 

MONTH, 

• 

Rent, 

Taxes. 

Insurance, 

Salaries, —  Emp, 

Salesman, 

Traveling  Exp. 

Office 

General      " 

Legal 

Team 

Advertising, 

Postage, 

Reclamations, 

Inter.  andDisct, 

CKARIXy 

1 

) 

Exp. 

1 

1 

i 

1 

1 

- 

— ^ 

'^-^ — -.--,^-^ 

_- 

— 

_ 

. 

^ 

-^ 

Expenses  by  Mouths.     Chapter  XXVU. 


^          riiii«sxvii                                                                                                                                                                                                                   ^H 

BALANCE  SHEET                                                                                                                                      ■ 

1 

o                                                                                    I 

MONTH. 

II 

■ 

Capital, 

■ 

Surplus, 

I 

Profit  and  Loss, 

T 

ACCTS.  Pavable— Mdse. 

f 

SUNDS. 

Sales, 

■ 

- 

1 

1 

k 

o 

1 

Purchases— MosE. 

i 

Freight, 

] 

FuRN.  and  Fixtures, 

1 

Teams,  Etc., 

1 

- 

1 

Accts.  Rec—  Mose. 

J 

Bills  Receivable, 

1 

Accts.  Rec— Sunds. 

-- 

- 

1 

Cash, 

Expenses, 

P.  &  L.  Sundries, 

-  - 

O        "       Bad  Debts, 

" 

I 

_ 

r\ 

Balauce  Sheoth 

by 

Months. 

Chapter  XXVIL 

I'lale  SXXIII 


iwn  &  Company^ 

DEALERS    IN 

LE  AND  FANCY  GROCERIES, 

3810    OLIVE    STREET, 

ST.    LOUIS 
)F   YOUR   ACC'T    FOR    MONTH    OF_ 


CHARGES 


harge  System.      Chapter  XXVIII. 


CREDITS 


H 


Plate  SXSV 


o 


ACMEH 

To  Receiving  Clerk  — Memo,  of  Goods  to  Arrive._ 

H iron 


q- 
d 


CASE   NO. 


GOODS 


1 

- 

H 
1 

j 

: 

1 

5 

- 

Date  receive 

d J  go via 

i 

Fill  in  space 

IT 

on  arrival  of  goods.      Note  condition  in  remarks  if  brol' 

figures,    putting  correct  figures  above.       Nol  il: 

Notice  to  Receiving  Cleri 

/'         PI.IO  XXVlli 

X 

PAGE 

ACCIDENT  RECORD 

o 

DATE 

OP 

INJURY 

NAME 

POSITION 

CHARACTER 

OF 

INJURY 

kGE 

MAR-D 

OR 
SINGLE 

CEPENOENTS 

RETURNED 

TO 

WORK 

DAYS 
DIS- 
ABLED 

SURGEON-S 
FEE. 

DATE 
PAID 

VOU. 
NO. 

F 

M 

WF 

CH 

__^__^_ ^ 

^_^_ _^ 

^^ 

_ 

_^^__ 

_ 

_ 

Employer's  Accident  Record.     Chapter  XXVII, 


A         Plain   XS 

STOCK 

CERTIFICATES 

PAGE 

Q                                                                                  ISSUED 

CANCELED 

TO 

FROM 

CERT.  NO. 

DATE 

CERT.  NO. 

SHARES 

SHARES 

TO 
CERT.  NO. 

DATE 

TRANSFERRED  TO 

' 

^ 



■ T 

^^^___^ 

Capital  Stock  Certificate — Register  and  Transfer  Book.     Chapter  XXVII 


/- 

PWiZXX 

-rcDM 

' 

COURT. 

wn 

Attys. 

*■  For 

Attys. 
^   For 

] 

Plaintiff 

1 

NATURE 

OF   OR    r.AllSF 

Defendant 

FOR   PLAINTIFF                                                                                  WITNESSES                                                                                        FOR   DEFENDANT 

NAMES                                                                                               ADDRESSES 

NAMES                                                                                               ADDRESSES 

DOCKET 

DATE 

PARTICULARS 

DEBIT 

DATE 

PARTICULARS 

CREDIT 

1 

l~^'        i     " 

Attorney's  Docket.     Cliapler  XXV. 


MFG.  CO. 

h  i  pped 

1                  .        

Order  No. 

igo _.lnv.  No 

via 

SIZE 

INV.    WEIGHT 

OUR    WEIGHT 

REMARKS 

Mall 

Express  or 

R.  R.  Frt,         S 

Dray  age  ,.._..$ 

e 
e 

Receiving  Clerk 

n,   badiy  packed,    short,   etc.       Check  quantity  if  correct,   otherwise  ring  the 
freight  paid   by  us.       Return  this  to  office   ppomptly. 

;  of  Goods  to  Arrive.     Chapter  IX. 


Plate  XXXVIll 


o 


CREDIT  MEMO. 


T0_ 


~H 


ACME 


r 


ST. 


WE  CREDIT  YOUR  ACCOUNT  AS  BELOW 


OUR  ORIGINAL  CHARGE  ON 

OUR  ORIGINAL  ORDER  No. 


igo 


Credit  Memo.— Always  a  tinl 


f 

Pill*  XXX 

HOUSE    COST 

BOOK 

\ 

o 

ARTICLES 

NUMGER 
OR 
SIZE 

WEIGHT 

LIST    PRICE 

TRADE 
DISCT. 

NET 

CARTAGE 

FREIGHT 

COST 

DEL'D 

SELL 

PURCHASED                                                      1 

AMOUNT 

PER 

JOB 

RETAIL 

QUANTITY 

FROM 

DATE 

- 

^ 



" " 

^ — ' 

■ 

~-~t 

Jcbbfrs'  House  Cost  Book.     Chapter  XIII. 


/          PUI.  XXXII 

SALESMAN 

TOWN 

MAILING    LIST 

STATE 

POPULATION 

0 

— 

NAMES 

STREET  &  NUMBER 

RATING 

VISIT 

VISIT 

VISIT 

VISIT 

VISIT 

VISIT 

MEMO. 

DUN. 

BRAD. 

DATE 

SOLD 

DATE 

SOLD 

DATE 

SOLD 

DATE 

SOLO 

DATE 

SOLD 

DATE 

SOLO 

_^ 

-^ - - 

— ^ 

- 

__ 

_^„ 

^ 

_ 

Customers  Mailing  List.     Chapter  XV. 


TELEPHONE 

LINDELL    926 

siLxm 

m  ACCOUNT  w,TH   J^  p,  BfownSc  Coiiipany, 

DEALERS    IN 

STAPLE  AND  FANCY  GROCERIES, 

3810    OLIVE    STREET. 

ST.    LOUIS 
*""   T^^r^^T^rSL?!, wfrTJS"rmr°"               RTATFMFNT    OF    YOIIR    Ann-T    FOR    MONTH    OF 

O.T. 

ITEMS                                                                                                                                     CHARGES 

CREDITS 

1 

— 

1 

Retail  Merchant's  BUI  and  (^arge  System.      Chapter  XXVUI. 


MFG.  CO. 

LOUIS,  MO 


90- 


CLAIMED  YOUR  LETTER  0F_ 
GOODS  RECEIVED  BY  US 


190 

i  go 


cd  paper,  usually  pink.     Chapter  X. 


Form  23 


Name, 


IVilUajn  Barnes 


Residence. 


17^0  Hidh  St. 


II 


DIAGNOSIS- 


Thumb  rWit  hand  crushed  followed  by  blood 


MONTH 


Jan. 


Feb. 


DAYS 


1      2      3     4     5     6     7      8 


T' 
C 


1      OR      P 


3      "       N 


4      "      C 


"      O 


6      "      X 


r 
r 


r 
r 


V 


V 


V 


V 


r 


10 


11 


12 


Prescription  or  Office  Visit 


Visit  TO  Residence      Day 
Night 


Consultation 


Operation  Surgery 


Special  or       Dressing 


Special  or 


italic  type  shows  writing 


13 


14 


15  16 


DATE 


17 


CHA 


TIMES 


20 


O 


TOTALS 


'  Plal.  S 


CREDIT   APPROVED 


Sheet     No  . 


Buyer  s  No_ 


LACLEDE  MFG.  Co. 


ST.  LOUIS. 


o 


PAST   DUE 


LINE   CREDIT 


FROM    B     O 


Date  of  Order_ 
Sold  to 


. Salesman_ 


Town  and  State_ 

Ship  To 

Via 


CHECKED 
PRICES  EXTNS  NS 


CHECKED 


ORDERED 


ORDERED  SHIPPED  SIZE  OR    NO 


ARTICLES 


PRICE        DISC. 


SALESMEN    DO    NOT   USE 
THESE  COLUMNS 


O 


Salesmen's  Order  Blank.     Chapter  III. 


To  Rece 

ACME  MFG.  CO. 

vincT  riark  — Mfimo.  nf  Gnods  to  Arrive.                   ShioDed _ __ 1  QO 

Order  No. 
.   inv.  No.  ... 

Q         H ^"-o^- 

CASE   NO                                                                                 GOODS 

SIZE 

INV,    WEIGHT        OUR   WEIGHT 

REMARKS 

1 

1 

1 

Date  receive 

d J  go via 

Mail 

Express  or 
1                                     R.  R.  Frt,        $ 

„Drayaae,_ 

$ 

3  on  arrival  of  goods.      Note  condition  in  remarks  If  bro 
figures,   putting  correct  figures   above.       No 

e 

e 

Fill   in  spac 

Receiving  clerk 

n.   badly  packed,    short,   etc.       Clieck  quantity  if  correct,  otherwise  ring  the 
freight  paid   by   us.       Return  this  to  office  promptiy. 

Notice  to  ReceivUig  Clerk  of  Goods  to  Arrive.     Chapter  IX. 


From          Jan.   21             i  qn  3 

/^                             Single 
Age           -/-^                                   Married 

To 

FeJj.  U         iQn  3 
Sex       ^^^'^^ 

'  i)oi soiling 

TOTAL 

9 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

p 

V 

N 

c 

0 

X 

= 

0 

,r 

.r 

F 

V 

7' 

x 

r 

^ 

1 

1 

76^ 

O 

i 

\ 

TOTAL 

20 

1 

4 

i 

1 

O 

RGES 

PAID 

REMARKS 

AT 

AMOUNT 

date 

amount 

i'^J. 

^(9 

20 

00 

1 

50 

SO 

^0 

Mch. 

10 

20 

00 

3 

00 

12 

^6* 

Apl. 

2 

25 

00 

5 

00 

5 

00 

15 

00 

15 

00 

1 

00 

3 

00 

65 

00 

65 

00 

Form  25 


Sheet  No.. 


Department_ 
Location 


Called  By_ 


/ 


QUANTITY 


OF  POUNDS 

DOZEN 

PACKAGES 

&  C. 


IN> 


-Listed  B\i. 


DESCRIPTION 


These  sheets  may  bo  punched  at  side  to  open  like  a  book  o 


iJ 


ACME  MFG,  CO.  Dr. 


VOU.   NO., 


O 


TO_ 


o 


DISTRIBUTION 


ACCOUNT 

AMOUNT 

/ 

RECEIVED  OF         A-CAJE}    AdPG.    CO. 


IN    FULL    OF   ABOVE   ACCOUNT 


8iON  ANO  RETURN  BY  NEXT  MAIL  TO  ACME  MFG.  00..    T2I  EUOLIO  AVENUE.  ST.  LOUIS 


Voucher— on  reverse  Is  special  space  for  Date  Paid,  Check  Number.  &c.     C'liaptcr  VII.   XX. 


Ilal*  XXXVIII 


ACME  MFG.  CO. 


CREDIT  MEMO. 
TO 


ST.  LOUIS,   M0.,_ 


_i  go. 


WE  CREDIT  YOUR  ACCOUNT  AS  BELOW 


OUR  ORIGINAL  CHARGE  0N_ 
OUR  ORIGINAL  ORDER  No. 


CLAIMED  YOUR  LETTER  0F_ 
GOODS  RECEIVED  BY  US 


-1 90 
190 


o 


Credit  Memo. — Always  a  tinted  paper,  usually  pink.     Chapter  X. 


Form  XXXVII. 


PROPERTY  DESCRIPTION. 


No. 


STREET. 


BETWEEN 
FRONTS 


_SIZE  OF  LOT_ 


STREETS   PAVED 


SIDEWALK^ 


-GRADE    OF    LOT_ 


IMPROVEMENTS. 


BUILT    OF 

ISH 

FHniVT    OF                                          TRIMMINGS 

STORIES 

ROOMC;                                                  ROOF 

CELLAR 
INTERIOR  FIN 

LAUNDRY                                                   HAM 

PLUMBING 

RATHS                                    r.l  DRETS                                  II 

HFAT 

1  IGHT                                    WATFR 

STABI  F 

BUILT  OF                                   WATFR                             1  IGHT 

LAWN 

RHRIIBBFRV 

PRICES 

TFHMS 

ANNUAL    RENT  $ 

lUiriBTGAGE  S                           RATE                    DUE 

TAXES  S 

INSIJRANCF     S                                              eBCIUIIIIIUI     « 

REMARKS 

LIST   Nn 

OWNER 

Chapter  XX. 

Form  XXXIX. 


ACCOUNTING    DEPARTMENT 


DAILY   REPORT. 


Date 


CASH    BAL.   FIRST  OF  MONTH 
REC'D  FROM  CUSTOMERS 

SUNOS.  4  BILLS  PAY. 
DISCT. 
PAID  VOUCHERS,  &  BILLS  PAYABLE 
"       DISCT.  AND   INTEREST 
"       CUSTOMERS 

LAST  MONTH  $ IN   BANK  $ 

$ IN    DRAWER     $ 


VOUCHERS. 

VOUCHERS  UNPAID   FIRST  OF  MONTH        -         $_ 
SUNDRIES  VOUCHERED   SINCE       -  -         $- 

PAID  THIS    MONTH  ... 


LAST   MONTH    $ 


NOW   UNPAID       $- 


BILLS  PAYABLE. 

UNPAID   NOTES  FIRST  OF  MONTH  S 

DISCOUNTED  THIS  MONTH       -  -         $       

PAID  THIS   MONTH 
LAST   MONTH   $       -  -  NOW   UNPAID 


CUSTOMERS. 

DUE   US   FIRST  OF   MONTH  -  -  S     

SHIPMENTS  THIS   MONTH         -  -  $ 

JOURNAL  CHARGES       -  -  -  $ 

CASH  CHARGES  -  -  -  * 

PAID  US  CASH  THIS  MONTH    -  -  $ 

MERCHANDISE  CREDITS  -  -  * 

JOURNAL  CREDITS     -  -  -  $_ 

LAST   MONTH   $ -  -  BAL.   DUE    US 


LAST  MONTH    $_ 


SHIPMENTS  TO-DAY  $ 
THIS   MONTH  $ 

ORDERS   UNFILLED       $ 
Chapter  XXXiX. 


/"     FORM    23                                                                                                                                                                               J 

M^iMP                         IJyjIifttn-  Barnes 

-ROM 

Jail 

» 

1 

.190 

'J 

To_ 

/•'. 

6.  1^ 

190   •? 

17S0  Hiih  St. 

...F        43 

Single 
Married 

Sfx      "Vo'c 

Thumb  riaht  luind  crushed  followed  hv  blood  poisoning 

1 

t                                                                 

MONTH 

DAYS 

TOTAL 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

p 

V 

N 

c 

0 

X 

= 

•  hill: 

0 

X 

,r 

V 

F 

F 

.1- 

.A'- 

-^ 

7 

1 

■J 

Feb. 

T' 
C 

,/v 

V 

V 

r 

T 

.A' 

T 

r 

r 

r 

V 

F 

r 

F 

I- 

r 

r 

ic 

.5 

7 

TOTAL 

^0 

•^ 

7 

1 

3 

CHARGES 

PAID 

REMARKS 

date 

TIMES 

at 

AMOUNT 

DATE 

AMOUNT 

1     OR     P 

Prescription  or  Office  Visit 

Feb. 

20 

20 

00 

2     "      V 

Visit  TO  Residence     Day 

20 

'  1 

50 

30 

00 

Mcli. 

10 

20 

00 

3     "      N 

"         "              Night 

4 

3 

00 

12 

00 

Apl. 

2 

25 

00 

4     ■'      C 

Consultation 

J 

^ 

00 

r> 

00 

5     "     0 

Operation  Surgery 

1 

r— 

00 

15 

00 

6     "     X 

Special  or       Di'csslng 

3 

\i 

00 

3 

00 

7      "     = 

Special  OR 

] 

TOTALS 

6.5 

00 

65 

00 

ITALIC  TYPE  SHOWS  WRITING 


I 


i  s, 


S4 


S    J    > 


i 


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1 

o 
u 

o 

0) 

> 

0 

o 

0> 

o 

s 

a 

z. 

0 

a 

INVENTORY 


"A 


Sheet  No.. 


Department_ 
Location 


Caluo  BV-_ 


-Listed  Bhi_ 


-Prices  By_ 


-Checked  By_ 


-Extended  By_ 
-  Footed  By 


-Checked  By_ 


-Checked  By- 


quantity 


OF  POUNDS 

DOZEN 
PACKAGES 


DESCRIPTION 


EXTENSIONS 


These  shoots  may  bo  punched  at  side  to  open  like  a  bool£  or  punched  at  bottom — for  post  binder  rods — side  opening  is  preferable. 


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■37 


